Wpływ finansowania zewnętrznego na realizację zadań jednostek samorządu terytorialnego

Abstract

Local government units maintain a strict and inflexible budgetary policy, very often insufficient for the tasks and objectives set out in the scope of spending funds for the implementation of the most important needs. State budget determination mechanisms for a given local government unit are strictly defined in the Public Finance Act. Looking for external sources of financing seems to be something natural considering the large financial outlays that local government units put in the field of investment, but also the implementation of current local policy. The present study concerns mainly the indication of external sources of financing of territorial self-government units that they can use to implement budgetary tasks. The hypothesis assumes that external sources of financing of a local government unit are necessary for the implementation of the development policy of a given local government unit

Keywords

• local government units
• sources of financing
• budget