Title: Financial independence of local government units in Poland
Abstract: In the proposed paper the financial autonomy of a local government is understood as an independence of local authorities in shaping their budgets: deciding about the revenues and expenses. Discrepancies between the level of decentralization in public services and decentralization in public finances is the constant issue of public debates as well as a frequent subject of academic discussions. The aim of the paper is to assess the actual potentials of local authorities in the formation of their budgets. The key hypothesis is that local authorities, having limited control over their finances, cannot be entirely accountable for the quality of delivered services. The authors analyze the current legal regulations and institutional solutions as well as the structure of local income and expenses. They also discuss the activities of local governments to shape their budgets and in that way upgrade the quality of public services delivered locally, especially focused on the education as one of the most difficult and cost consuming public tasks.
Publication Year: 2014
Publication Date: 2014-12-01
Language: en
Type: article
Indexed In: ['doaj']
Access and Citation
Cited By Count: 14
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