The Financial Policy of Local Self-Goyernment Units

• Autorzy: Emil Antoniszyn
• Języki publikacji: EN

Abstrakty

EN

The efficient exercise of the powers and responsibilities vested in local self-government units depends basically on the availability of adeąuate financial resources enabling the effective realisation of their public tasks. These resources cover both sources of funding that ensure appropriate financial means for local and regional authorities, and the principles of financial management, which safeguard rational expenditure made by local self-government. This, in turn, reąuires the adoption of financial policies that are aimed at satisfying the goals of local communities. A clearcut financial policy of central or regional authorities is to pursue the goals which are both commonly approved by society and possible to achieve. Such policy should take account of conditions to be met, social acceptance and attainability of its goals. A financial policy is accompanied by monetary and fiscal policies. The best strategy for the needs of local self-government units would be to adopt a certain concept of financial policy. According to J. Harasimowicz a correct financial policy is understood as one which meets the following conditions: - goals are attainable under given circumstances, at a certain place and time, and not only theoretically; - goals cannot be contradictory, i.e. one goal should not exclude the achievement of any other, - ways and means by which goals are achieved should match the objectives and their power of effect, - goals and measures must be clearly defined and well known to the relevant community,(fragment of text)

Słowa kluczowe

EN

Local government; Financial policy; Local unit

PL

Samorząd terytorialny; Polityka finansowa; Jednostka lokalna

• Czasopismo: Economic and Environmental Studies
• Rocznik: 2003
• Numer: Vol. 4
• Strony: 23--28

Twórcy

autor

Emil Antoniszyn

• Opole University (Poland)

Bibliografia

• Dziennik Ustaw, No. 91, Item 576, 1998.
• Dziennik Ustaw, No. 91, Item 578, 1998a.
• Harasimowitch, J., Finanse i prawo finansowe (Finance and financial law), Warszawa, 1977.