The Revenue Aspect of Financial Autonomy of Local Government Units as Exemplified by the Municipalities of Kielce Poviat
Journal Title: Zeszyty Naukowe Wydziału Zamiejscowego w Chorzowie Wyższej Szkoły Bankowej w Poznaniu - Year 2016, Vol 18, Issue
Abstract
Financial self-reliance of local governments is an essential ingredient of their overall autonomy. Financial autonomy can be further analyzed into revenue and expenditure autonomy. Revenue autonomy can be examined by capturing the relationship between a given local government unit’s sources of revenue and its total revenue, and viewing it in proportion to the degree of control that the unit has over each such source. The analysis covers all municipalities in the poviat [district] of Kielce, i.e. 4 urban-rural and 15 rural gminas [communes], and is based on information provided by the Local Data Bank of the Central Statistical Office of Poland (GUS). In assessing the financial position of a local government unit, indicators of financial autonomy can be used to identify the factors and processes that affect its revenues. Having their own revenues enables municipalities to implement local policies geared to satisfying the needs of local communities. In addition, it accounts for their independence from central government. After all, the level of revenue autonomy is indicative of a local government’s requirements for financial support from the central government budget (subventions and subsidies).
Authors and Affiliations
Joanna Rogalska
Keywords
Related Articles
- EP ID EP227257
- DOI -
- Views 74
- Downloads 0
Money Laundering and Terrorism Financing in the Balkan States: Sources of Threats for Financial Institutions
The paper explores the threats to the financial sector that might arise as a result of abuse of financial institutions to launder proceeds from criminal activities and to finance terrorism in the Balkan region. Further,...
On Energizing Business Activity through Virtual Collaboration Platforms
Admittedly, the 21st century is marked by an unprecedented pace and breadth of changes affecting the business environment of organizations as well as organizations themselves. The ongoing evolution of internal organizati...
The Effect of Family Allowance in Income Tax on Poland Government Revenues in 2010-2015
In the world of today, taxes play an extremely important role in regulating specific business processes and influencing the behavior of taxpayers. The aim of the paper is to analyze the family allowance available to Poli...
Business Relations vs. Social Ties – the Case of Cooperation among Tourism Businesses in Wisła, Poland
The paper undertakes to epitomize interactions between social ties and formal business relationships, as well as their influence on entrepreneurs’ cooperative behaviors in popular tourist areas. Relations among private b...
Inherent Dangers of New Technologies – Cybercrime
Advances in information and communication technologies clearly drive the evolution of cybercrime, involving the methods and techniques of computer hacking, password cracking, personal data interception, computer piracy,...