Acta Iuris Stetinensis (Jan 2015)

Zasady samodzielności finansowej i adekwatności w działalności jednostek samorządu terytorialnego – podstawy ustrojowo-finansowe

  • Marek Zdebel

Journal volume & issue
Vol. 11


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Having restored the idea of local government at the beginning of the nineties of the previous century, Polish legislation prejudged decentralization of performing public tasks that are state obligations. The transfer of duty of performing part of those tasks onto particular local government units, however, is only possible when the basic condition has been fulfilled – necessary financial means for the local government should be provided. Realization of this condition requires an accurate and coherent regulation of laws including acts of higher order. In the conditions of Poland it is also connected with the necessity of applying the regulations of international character resulting from European Charter of Self-Government. Providing possibilities of performing both their own as well as commissioned tasks for the units of local self-government requires subordination of those processes to particular rules, especially, however, the principle of financial independence and adequacy. Polish law guarantees application of those rules by regulating the organization and functioning of local self-government. Experiences of previous years lead to a conclusion, that the accepted solutions demand changes in order to adjust them to real needs of self-government. Translated