Język Polski
English
Published
:
2011-10-30
The Methodological Aspects of Constructing a Local Government Financial System
Krystyna Piotrowska-Marczak
Abstract
The imperfections of the existing local government financial system give rise to numerous discussions on its solutions. Because the ad hoc adjustments are not sufficient, a need arises to discuss the issue more broadly, concentrating on its essence. This presentation will deal with several aspccts. One of them is consolidation of the public finance system in the process of separating the government and self-government sectors. The special character of the sectors will be outlined, as well as the need to coordinate the systemic solutions that will be common to them. In this context, the true meaning of the need for local governments to be sovereign will be discussed, with examples of cases when their sovereignty was constrained. The article concludes with a presentation of methodological fundamentals determining the stability of financial management in local governments. The discussion will result in assumptions allowing a financial system model for local governments to be developed.(original abstract)Keywords:
Financial system, Local government financeSimilar Articles
- Beata Rogowska-Rajda, Roman Kucharczyk, Interpretacje prawa podatkowego a finanse jednostek samorządu terytorialnego - wybrane problemy , Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu: Vol. 37 (2011)
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Piotrowska-Marczak, K. (2011). The Methodological Aspects of Constructing a Local Government Financial System. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 37(37). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1389