Ocena samowystarczalności budżetów gmin – analiza makroekonomiczna (za lata 2010 – 2011)
Journal Title: Zeszyty Naukowe Ekonomia i Zarządzanie - Year 2013, Vol 0, Issue 1
Abstract
The principle of subsidiarity, which is a part of ratified by Poland Maastricht Treaty, requires that all system solutions and decisions should be taken closely to the citizens. This is connected with the process of decentralization, increased autonomy and self-sufficiency of local governments. Self-sufficiency is a situation of financing expenditures by the own income. In the theory of finance there are a lot of definitions of own income. Own income are the income with respect to which local government has the attribute of control or is the owner of the source of the income. The Act on Local Government Revenue far more widely recognizes municipal revenues. In accordance with the act official statistical reports are made. This article is focused on the differences between an assessment of the degree of self-reliance calculated according to the act and the alternative criterion of the tax control and the ownership of the sources of the incomes. The result of this comparison has not only the economic but also political dimension in the context of the valuation of financial position of the municipalities.
Authors and Affiliations
Jerzy Rutkowski
Keywords
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- EP ID EP166319
- DOI 10.21784
- Views 61
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