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Czasopismo
2007 | 18 | 4(188) | 71-89
Tytuł artykułu

FINANCIAL TRANSFERS TO LOCAL AREAS IN CENTRAL GOVERNMENT POLICY

Autorzy
Wybrane pełne teksty z tego czasopisma
Warianty tytułu
Języki publikacji
PL
Abstrakty
EN
The paper deals with selected aspects of the issue of financial transfers to local governments from the central budget. The first part of the paper describes the basic types of transfers, their role and limitations in central government financial policy resulting from decentralization. Further on, the authoress discusses the conditions of subsidizing and co-financing local governments under fiscal and budgetary policies. She also examines the rules and purposes of financial policy, including the policy of subsidizing, sources of local government revenue and the role of soft and hard budget constraints. The authoress uses a descriptive analysis method, combined with elements of deduction and statistical analysis. The analysis confirms that the importance of transfers to local governments depends on the level of decentralization of public finances, the detailed structure of individual transfers and the roles that they are supposed to play in the financial system of the state. In Poland, general- and specific-purpose subsidies as well as designated grants play a key role in transfers from the national budget to local areas. Transfers to municipalities differ from those intended for other local government units above the municipality level. The Polish financial transfer system places insufficient emphasis on the goals that individual transfers are supposed to serve, she concludes. The system also overlooks the actual costs of services in local areas and makes limited use of the principle of co-financing. Moreover, the economic and social consequences of specific transfers and their political role are not always sufficiently analyzed.
Czasopismo
Rocznik
Tom
18
Numer
Strony
71-89
Opis fizyczny
Rodzaj publikacji
ARTICLE
Twórcy
  • B. Guziejewska, Uniwersytet Lódzki, Wydzial Ekonomiczno-Socjologiczny, ul. Rewolucji 1905 r. 41, 90-124 Lódz, Poland
Bibliografia
Typ dokumentu
Bibliografia
Identyfikatory
CEJSH db identifier
07PLAAAA02435052
Identyfikator YADDA
bwmeta1.element.2be3151d-9a71-334a-ba54-530e66b71789
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