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ECONOMICS & SOCIOLOGY


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LOCAL FINANCE IN POLAND IN VIEW OF THE EUROPEAN CHARTER OF LOCAL SELF-GOVERNMENT

Vol. 1, No 1, 2008

Dr Agata Bury 

Chair of Economics 

The School of Finance and Computer Sciences in Łódź

Faculty of Economics in Kalisz, Poland 

agata.bury@interia.pl 

Dr Piotr Bury 

Institute of Economics 

University of Human and Natural Sciences in Kielce  

Faculty of Management and Administration, Poland

pibury@onet.pl 


LOCAL FINANCE IN POLAND IN VIEW OF THE EUROPEAN CHARTER OF LOCAL SELF-GOVERNMENT 


Abstract 

Local government in Poland exists already 18 years, half of it on the all three tiers of the administrative division i.e. in gminas, poviats and voivodships. The period is long enough to look critically at principles of its activity. The goal of this paper is to analyze the compatibility of the Polish local government 

financial system with the guidelines of The  European Charter of Local Self-Government, which was ratified by Poland in full in 1993. After a short description of general principles of local government the area of local government finance is discussed, especially the problem of so-called own revenues. 

The conclusions could be used to show directions of changes in polish local finance, as well as to serve as guidelines for Ukrainian democracy in creating its local selfgovernments. The topic of the paper seems to be especially current in the context of Ukraine’s efforts to access the European Union. Sooner or later, Ukraine also will have to face with the provisions of The European Charter of Local Self-Government. 

 

Key words: State and Local Taxation, Subsidies, and Revenues

 

References:

 

1.Bury A., (2005), Dochody własne i ich znaczenie dla dochodów i wydatków budżetów samorządowych, (The own revenues and their importance to revenue and expenditure of local self-governments’ budgets), Wydawnictwo Wyższej Szkoły Finansów i Informatyki im. prof. Janusza Chechlińskiego w Łodzi, Łódź.

2.Bury P., (2002), Finanse lokalne z elementami finansów państwa, (The local finance and the elements of the State finance), Wyższa Szkoła Umiejętności w Kielcach, Kielce.

3.Finanse publiczne, (Public finance), (1995), Wydawnictwo Naukowe PWN, Warszawa.

4.Nykiel W., (1993) Rola dochodów w równoważeniu budżetów lokalnych, (The role of revenues in local budgets’ balancing), Wydawnictwo Uniwersytetu Łódzkiego, Łódź.

5.Owsiak W., ed., (1995), System finansów publicznych w procesie transformacji gospo-darki polskiej (The public finance system in the process of Polish economy transition), Wydawnictwo Naukowe PWN, Warszawa.

6.The European Charter of Local Self-Government, done at Strasbourg, 15 October 1985, Dz.U. 1994, No.124, item 607.

7.Oświadczenie rządowe z dnia 14 lipca 1994 r. w sprawie ratyfikacji przez Rzeczpospoli-tą Polską Europejskiej Karty Samorządu Terytorialnego, sporządzonej w Strasburgu dnia 15 października 1985 r. (The government statement on ratifying by Republic of Poland The European Charter of Local Self-Government), Dz.U. 1994, No.124, item 608.

8.Konstytucja Rzeczypospolitej Polskiej z dnia 2 kwietnia 1997 r. (The Constitution of Republic of Poland), Dz.U. 1997, No.78, item 483.

9.Ustawa z dnia 8 marca 1990 r. o samorządzie terytorialnym (The Act on Local Self-Government), Dz.U. 1990, No.16, item 95.

10.Ustawa z dnia 8 marca 1990 r. o samorządzie gminnym (The Act on Local Self-Government of the Gmina Level), Dz.U. 2001, No.142, item 1591.

11.Ustawa z dnia 5 czerwca 1998 r. o samorządzie powiatowym (The Act on Local Self-Government of the Poviat Level), Dz.U. 1998, No.91, item 578.

12.Ustawa z dnia 5 czerwca 1998 r. o samorządzie województwa (The Act on Local Self-Government of the Voivodship Level), Dz.U. 1998, No.91, item 576.

13.Ustawa z dnia 29 listopada 2003 r. o dochodach jednostek samorządu terytorialnego (The Act on Local Self-Government Revenue), Dz.U. 2003, No.203, item 1966.