Dochody gmin w świetle kolejnych ustaw o finansowaniu samorządu terytorialnego

Abstract

Local governments of the basic tier have to fulfill a big variety of tasks important for the people and business on their areas. To do that properly, they need sufficient money. There are many national acts which regulate the local government finance: they range from The Constitution down to particular instructions issued by the Ministry of Finance and other members of the Central Government. The paper analyses one kind of acts devoted specially to the local government revenue sources valid during the last fourteen years. It proves that the general structure of income, i.e. own revenues, general and specific grants remained unchanged; the same refers to the list of particular sources. Some amendments had to be done due to different reasons; the mosUy affected being the general grant system. Paper ends with a comparison of the current solutions with those provided by the previous acts on local government revenue. The general issue is that time and expected experience do not necessarily result in better solutions.