Stabilność finansowa jednostek samorządu terytorialnego w aspekcie nowej perspektywy finansowej Unii Europejskiej i zmian w systemie dochodów samorządowych

Abstract

The aim of the article is to identify the key challenges facing local government units as beneficiaries of European Union funds in the new financial perspective 2014-2020, especially in the context of their financial stability and changes relating to their budget revenues introduced in recent years. The author assumes that in the system oflocal finances there are four key components which determine financial (fiscal) stability of local government units (gminas, poviats and voivodeships), projecting on the absorption capacity of these units as beneficiaries of EU funds. These are budget revenues, budget expenditures, results achieved (general and operational) and debt. In the article, special emphasis is placed particularly on the first of these categories, trying to link this topic with issues of financial stability of units of the public finance sector, as well as the issue of the specificity of the new EU financial perspective. An attempt was made to answer the question of why this perspective is much more difficult for the beneficiaries oflocal governments from the previous one, i.e. relating to the years 2007-2013.

Keywords

• local government unit (LGU)
• financial sustainability ofLGU s
• absorption capacity of LGU
• new financial perspective EU 2014-2020