Projekt zmian mechanizmu wyrównania finansowego dla gmin na tle postulatów teorii federalizmu fiskalnego

Abstract

Article refers to the system of supplementary income for municipalities in Poland, especially to fiscal equalization mechanism. The aim of the article is to present and assess the government's outline of changes in the fiscal equalization mechanism presented in June 2015, against the background of the of fiscal federalism literature. The proposed solutions go primarily to meet the postulate of equalizing the differences in expenditure needs of municipalities. They also take into account the specificity of certain municipalities (population size in small communities, population density). Some of the changes refer not only to the theoretical postulates as to the dysfunction of horizontal redistribution mechanism, which confirmed the Constitutional Court (Tribunal).

Keywords

• theory of fiscal federalism
• municipal revenues
• fiscal equalization