Prerequisites and Methods of Budget Balancing for Territorial Self-Goyernment Units

• Autorzy: Zbigniew Ofiarski
• Języki publikacji: EN

Abstrakty

EN

The differentiated level of development of territorial self-government units and their endowing with sources of income whose amount depends on many factors (e.g. the number of inhabitants in a given area, the scale of economic activity carried out, value of property, investments, etc.) justify the necessity of using various eąualization mechanisms to level the disproportions in civilizational development. Two basie eąualization (compensating) mechanisms can be discriminated: horizontal and vertical. The first one is based on pecuniary resources transferred from the central level to the self-governmental (local and regional) level, whereas the second mechanism assumes the form of redistribution of resources between territorial self-government units - from units with higher income to units with lower income. Also a mixed system may be applied, in which part of the pecuniary resources are transferred from the central level whereas the rest comes from payments made by other territorial self-government units (such an eąualization system has been applied in Poland in relation to municipalities (gmina)). However, the eąualization of the revenues of districts (powiat) and provinces (voivodeship) is based on transfers of pecuniary resources from the central level. The eąualization mechanism is applied by using the existing budgetary system, because the resources are appropriated from the state budget and they constitute a final expenditure from that budget to municipality budgets, district budgets or provincial budgets(fragment of text)

Słowa kluczowe

EN

Local government; District budget

PL

Samorząd terytorialny; Budżet gminy

• Czasopismo: Economic and Environmental Studies
• Rocznik: 2003
• Numer: Vol. 4
• Strony: 29--46

Twórcy

autor

Zbigniew Ofiarski

• Uniwersytet Śląski

Bibliografia

• Boć, J. (ed.), Powiat, Wrocław, 2001.
• Borodo, A. "Issues of revenue obtained by districts as a territorial self-government unit", in: Problems of territorial self-gouernment finance, materials from the national confer- ence in Toruń on 20th - 21st May 1996, Toruń, 1996.
• Borodo, A., Territorial self-gouernment. The legał and financial system, Warszawa, 2000.
• Chojna-Duch, E., Kornberger-Sokołowska, E., "Comments to the Law dated 26 November 1998 on the Revenue of Territorial Self-Government Units in 1999 and 2000", in: Chojna-Duch, E., Kornberger-Sokołowska, E., The income system of territorial self-gou- ernment units, Warszawa, 1999.
• "Comparative analysis of territorial self-governments in countries of the European Union", in: Finance of territorial self-gouernments in Europę, Warszawa - Paris, 2000.
• Czeszejko - Sochacki, Z., The constitutional system of Switzerland, Warszawa, 2002.
• Drwiłło, A., Gliniecka, J., Finances of municipalities, Gdańsk, 1997.
• Dziennik Ustaw, No. 36, Item 161, with later changes, 1991.
• Dziennik Ustaw, No. 124, Item 607, European Charter on Territorial Self-gouernment drawn up in Strasbourg on 15 October 1985, 1994.
• Dziennik Ustaw, No. 78, Item 483, 1997.
• Dziennik Ustaw, No. 150, Item 983, with later changes, 1998.
• Dziennik Ustaw, 162, Item 1112, with later changes, 1998a.
• Dziennik Ustaw, No. 24, Item 279, 2001.
• Dziennik Ustaw, No. 142, Item 1591, 2001b.
• Dziennik Ustaw, No. 9, Item 84, 2002.
• Dziennik Ustaw, No. 30, Item 275, 2002a.
• Dziennik Ustaw, No. 142, Item 1590, 2001a.
• Dziennik Ustaw, No. 142, Item 1592, 2001b.
• Gajl, N., Finance and the local economy in the world, Warszawa, 1993.
• Gilowska, Z., Misiąg, W., Adaptation of territorial self-gouernment units reuenue to constitutional norms and European standards, Warszawa, 2000.
• Gilowska, Z., "Reform of public finance", in: Gorzelak, G., Jałowiecki, M., Stec, M., Reform of a country's territorial organization - Two years of experience, Warszawa, 2001.
• Glumińska-Pawlic, J., "Provincial revenue after the structural reform in Poland", in: Kostecki, A. (ed.), Financial law and teaching of financial law at the tum of century, Kraków, 2000.
• Grzybowski, M., Constitutional systems ofthe Scandinauian countries, Warszawa, 1998.
• Izdebski, H., Territorial self-gouernment. Essentials of structure and actiuity, Warszawa, 2001.
• Kieres, L., European Charter on Territorial Self-gouernment, Wrocław, 1999.
• Nykiel, W., The part played by reuenue in balancing local budgets, Łódź, 1993.
• Piotrowska-Marczak, K., Local finance in Poland, Warszawa, 1997.
• Saługa, A, "District self-government Two years after the reform", in: Harańczyk, A. (ed.), Territorial self-gouernment. Tasks, economy, deuelopment, Chrzanów 2001, p. 105.
• Sokolewicz, W., Comments to the Law on Prouincial Self-Gouernment, Warszawa, 2000.
• Tegler, E., "Territorial self-government and local finance in Germany", in: Ruśkowski, E. (ed.), Municipal finance in selected European countries, Białystok, 1997