Journal of Scientific Papers

ECONOMICS & SOCIOLOGY


© CSR, 2008-2015
ISSN 2071-789X



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  • General Founder and Publisher:


    Centre of Sociological Research

  • Publishing Partners:

     
     
    University of Szczecin (Poland)


    Mykolas Romeris University (Lithuania)

     

     
     
    Alexander Dubcek University of Trencín, Faculty of Social and Economic Relations (Slovak Republic)



     
    University of Entrepreneurship and Law, (Czech Republic)

     

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    European Sociological Association


    World Economics Association (WEA)

     


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LOCAL FINANCE IN POLAND IN VIEW OF THE EUROPEAN CHARTER OF LOCAL SELF-GOVERNMENT

Vol. 1, No 1, 2008

Dr Agata Bury 

Chair of Economics 

The School of Finance and Computer Sciences in Łódź

Faculty of Economics in Kalisz 

agata.bury@interia.pl 

Dr Piotr Bury 

Institute of Economics 

University of Human and Natural Sciences in Kielce  

Faculty of Management and Administration 

pibury@onet.pl 


LOCAL FINANCE IN POLAND IN VIEW OF THE EUROPEAN CHARTER OF LOCAL SELF-GOVERNMENT 


Abstract 

Local government in Poland exists already 18 years, half of it on the all three tiers of 

the administrative division i.e. in gminas, poviats and voivodships. The period is long enough 

to look critically at principles of its activity. 

The goal of this paper is to analyze the compatibility of the Polish local government 

financial system with the guidelines of The  European Charter of Local Self-Government, 

which was ratified by Poland in full in 1993. After a short description of general principles of 

local government the area of local government finance is discussed, especially the problem of 

so-called own revenues. 

The conclusions could be used to show directions of changes in polish local finance, 

as well as to serve as guidelines for Ukrainian democracy in creating its local selfgovernments. 

The topic of the paper seems to be especially current in the context of Ukraine’s efforts to access the European Union. Sooner or later, Ukraine also will have to face with the 

provisions of The European Charter of Local Self-Government. 

 

Key words: State and Local Taxation, Subsidies, and Revenues