Uzupełnianie dochodów jednostek samorządu terytorialnego środkami z budżetu państwa w krajach europejskich - wybrane problemy

• Autorzy: Jarosław Olejniczak

Warianty tytułu

Intergovernmental Grants between Central and Local Self-government in EU Countries -Main Problems

• Języki publikacji: PL

Abstrakty

Przedstawiono charakterystykę wybranych państw europejskich i rolę transferów w działalności jednostek samorządu terytorialnego. Omówiono cele i metody redystrybucji środków w wybranych krajach.

EN

The tendency to decrease role of the intergovernmental transfers is noticed in European countries. The scale of self-government own revenues is rising. There is the strong emphasis placed upon the self-financing of local government, particularly through the use of local taxes. Despite this level of self-financing those own revenues are usually insufficient to cover all expenditures. Most countries begin to prefer unconditional or general grants to arise independence of local and regional self-government. The aim of this analysis is to compare the main goals and ways of redistribution of public money among local governments in different European countries. The main reasons of intergovernmental transfers are vertical and horizontal imbalance, promotion of standard delivery public service, equalization or reimbursement of public spending., stability of revenues, predictability of revenues, comprehensibility, efficiency/cost effectiveness. There are many factors that are determining achieving those goals - such as expenditure needs, resource or needs equalization. (original abstract)

Słowa kluczowe

PL

Finanse lokalne; Finanse publiczne; Redystrybucja dochodów

EN

Local finance; Public finance; Redistribution of income

• Czasopismo: Prace Naukowe Akademii Ekonomicznej we Wrocławiu
• Rocznik: 2006
• Numer: nr 1148 Finanse publiczne w warunkach akcesji do Unii Europejskiej
• Strony: 320--331

Twórcy

autor

Jarosław Olejniczak

Bibliografia

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