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Abstract
healthy local government financial system lays the foundation for the ability of local government units (LGUs) to carry out public tasks at the current qualitative and quantitative level and to meet their obligations in the short and long term. A healthy financial system of local government is a system that is adequate, stable, unified, consistent, transparent, diversified, counter-cyclical, guarantees the financial independence of LGUs, and activates to take measures to increase revenues and efficiency of expenditures. The purpose of the article is to answer the question of what are the characteristics of a healthy financial system of local self-government, assess the system operating in Poland, and formulate recommendations for changes aimed at healing this system. Descriptive analysis, comparative analysis, inductive and deductive reasoning, and critical analysis of the national literature on the subject by economists and lawyers were used.
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Full text
- Publication version
- Accepted or Published Version
- DOI:
- Digital Object Identifier (open in new tab) 10.4467/22996834FLR.23.019.19175
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- Category:
- Articles
- Type:
- artykuły w czasopismach
- Published in:
-
Financial Law Review
pages 61 - 76,
ISSN: 2299-6834 - Language:
- English
- Publication year:
- 2023
- Bibliographic description:
- Jastrzębska M.: Healthy financial system of local government on the example of Poland// Financial Law Review -,iss. No. 32 (4) (2024), s.61-76
- DOI:
- Digital Object Identifier (open in new tab) 10.4467/22996834flr.23.019.19175
- Sources of funding:
-
- Statutory activity/subsidy
- Verified by:
- Gdańsk University of Technology
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