Warianty tytułu
Considerations on the Independence of Territorial Self-government
Języki publikacji
Abstrakty
W artykule wskazano płaszczyzny możliwych badań dotyczących samodzielności samorządu terytorialnego, w aspekcie sfery realnej (zadania samorządu terytorialnego) oraz sfery finansowej (samodzielność dochodowa i wydatkowa).
Independence of territorial self-government must be considered at many levels. The aim of the article is to suggest some directions of studies on independence of territorial self-government in terms of the real and the financial sphere. Independence in the real sphere depends above all on the range and kind of tasks passed to the self-government by the state, on the way they are passed, on possibility of choosing organisational legal forms of self-government units. In the studies on the financial independence of territorial self-government one should distinguish between independence as regards income and independence as regards expenditure. As far as the income independence one should consider: sufficiency of means, possibility of obtaining incomes from different funds, structure of budgetary revenues, construction of incomes constituting this structure. Expenditure independence can be limited indirectly or directly by the state. The indirect influence of the state on budgetary expenditures is expressed in its regulating impact on the real sphere of the self-government activity. Examples of the direct impact of the state include determining expenditure limits, imposing bans on granting subsidies to certain entities, and the like. (original abstract)
Rocznik
Numer
Strony
7-27
Opis fizyczny
Twórcy
autor
Bibliografia
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000000008443
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