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Title:

System korekcyjno-wyrównawczy a konstytucyjnie założona koncepcja samorządu terytorialnego

Alternative title:

Corrective-equalization system and the constitutionally-established concept of local self-government

Creator:

Bogucka-Felczak, Monika

ORCID:

0000-0003-0901-8824

Subject and Keywords:

corrective-equalization system ; local self-government

Abstract:

The aim of this study is to indicate the threshold conditions for the functioning of the corrective and compensatory system in the income system of local government units resulting from the constitutional concept of local government. The solutions adopted in the field of horizontal compensation of income potential of local government units should be determined each time by the constitutional principles of shaping the local government financial system in the state, including the legal nature of individual sources of territorial communities and legal guarantees of obtaining them by these entities, which in turn derive from the systemic concept this self-government in the state. In countries where the financial independence of territorial self-government, even if statutorily limited, is subject to constitutional protection, it is the legislator's responsibility to seek such solutions to mitigate the horizontal imbalance of revenues of local governments that have the least intervention. Corrective and compensatory payments should therefore be applied only when other horizontal income redistribution instruments fail, and only intervene, rather than as a permanent element of the local government unit revenue system.

Publisher:

Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomi

Contributor:

Miemiec, Wiesława. Red. ; Uniwersytet Wrocławski. Katedra Prawa Finansowego

Date issued:

2019

Identifier:

ISSN 2544-8382

DOI:

10.34616/kpf.2019.1.104.121

Language:

pol ; eng

Relation:

Kwartalnik Prawno-Finansowy, ISSN 2544-8382 ; nr 1/2019, s.104-121

Is part of:

Kwatalnik Prawno-Finansowy

Rights holder:

© Copyright by Uniwersytet Wrocławski