The Temporal Horizon of Budget Planning in the Context of Local Government Investment Tasks

• Autorzy: Maja Krasucka-Bodynek
• Języki publikacji: EN

Abstrakty

EN

Together with the change in the character of territorial self-government, which includes an extension of the range of duties to perform and also taking over a number of functions previously performed by central government, the responsibility of territorial self-government has increased as regards obtaining financial means and their distribution. This has an influence on the construction of the annual budget, which constitutes a plan for realizing tasks. One feature that is integrally linked to budget management is the fact that a budget must always be determined over a span of one year, which is necessitated by practical reasons and planning techniąue. The one-year-long scope of the budget is thus an unwelcome requirement, yet one that is commonly used. Despite the fact that the generally classical form of this rule has been in operation for a long time now, attempts are being made within the law of public finances to introduce exceptions to the year-long budget period. Currently, it is postulated that as regards the temporal horizon of the functioning of the budget, that the principle should not be a one year budget period, but a budget plan extending over many years [Gaił, 1992, 154], Hence, the justification of the one-year-long validity of the budget is being ąuestioned. This is mainly related to the difficulty of such budgets in adjusting to the needs of financing investment tasks. However, in principle the necessity of budget planning within a one-year scope has not been undermined.(fragment of text)

Słowa kluczowe

EN

Local government; Finance; Local budget

PL

Samorząd terytorialny; Finanse; Budżet lokalny

• Czasopismo: Economic and Environmental Studies
• Rocznik: 2003
• Numer: Vol. 4
• Strony: 133--142

Twórcy

autor

Maja Krasucka-Bodynek

• Opole University

Bibliografia

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