Warianty tytułu
Języki publikacji
Abstrakty
The division of public finance into national and local was originally intended to provide local governments with financial independence and conseąuently autonomous decision-making. This developed from the belief that it is local government that has all the competencies and meets the reąuirements of recognising and then meeting daily, elementary needs of the community. To implement this approach, public funds have to be appropriately apportioned. On the other hand, apportionment may result in conflicts arising from the distribution of income from taxes, both in generał and other terms. James H. Buchanan wrote "It is the financial conflict that, revealing the necessary existence of ultimate interrelationship between spending and taxation-related decisions, causes that a concrete solution of this contradiction becomes an essential issue" [Buchanan, 1997, 123]. There can be various approaches to this problem, as there are many ways of achieving a pursued goal which employ different methods and tools.(original abstract)
Twórcy
- Uniwersytet Łódzki
Bibliografia
- Annual report on the execution of municipal budgets in 2000, Warszawa, Ministry of Finance, 2001.
- Annual report on the execution of municipality budgets in 1999 and 2000, Warszawa, GUS, Ministry of Finance, 2001a.
- Buchanan, J.M., Finanse publiczne w warunkach demokracji (Public finances under dem- ocratic conditions), Warszawa, PWN, 1997.
- Fedorowicz, Z., Polityka fiskalna (Fiscal policy), Poznań, Wyższa Szkoła Bankowa, 1998.
- Polarczyk, K., Centralizacja finansów publicznych, Polska na tle świata i Europy (Cen- tralisation of public finances - Poland compared to Europę and the rest of the world), Kancelaria Sejmu Biuro Studiów i Ekspertyz, Raport no 137, May 1998
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171639537
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