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

Ekonomiczne Problemy Usług. 2016;125 DOI 10.18276/epu.2016.125-01


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Journal Title: Ekonomiczne Problemy Usług

ISSN: 1896-382X (Print); 2353-2866 (Online)

Publisher: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego

LCC Subject Category: Social Sciences: Commerce: Business: Marketing. Distribution of products | Social Sciences: Finance

Country of publisher: Poland

Language of fulltext: English, Polish

Full-text formats available: PDF



Marzanna Poniatowicz (Uniwersytet w Białymstoku Wydział Ekonomii i Zarządzania)


Double blind peer review

Editorial Board

Instructions for authors

Time From Submission to Publication: 26 weeks


Abstract | Full Text

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.