Ekonomiczne Problemy Usług

Previously: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Ekonomiczne Problemy Usług


ISSN: 1896-382X     eISSN: 2353-2866    OAI    DOI: 10.18276/epu.2015.118-12
CC BY-SA   Open Access   DOAJ

Issue archive / nr 118 2015
Scope of income independence of local self-governments situation of Western Pomeranian local self-government units in the nationwide comparison

Authors: Magdalena Kogut-Jaworska
Uniwersytet Szczeciński Wydział Zarządzania i Ekonomiki Usług Katedra Finansów Publicznych
Keywords: self-government finance financial independence income independence communes
Data publikacji całości:2015
Page range:12 (169-180)
Cited-by (Crossref) ?:

Abstract

Scope and importance of income independence of territorial self-government units  determines to a large extent their opportunities of development, as well as their real  possibilities to meet existing challenges. Income independence of local governments should, by definition, denote independence of local communities in establishing income sources for the local budget. Assessing the level of income independence is crucial in order to measure the actual scope of financial decisions which can be taken by self-government units. The aim of the paper is to assess the scope of income independence of local self-governments in Western Pomerania and to compare it with local self-governments in the other regions of Poland.
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