Object

PLMET:

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Title:

The System for Equalization of Local Selfgovernment Units Revenue in Poland

Creator:

Pest, Przemysław

ORCID:

0000-0002-1168-0991

Subject and Keywords:

equalization of revenues   selfgovernment units  
wyrównanie dochodów   jednostki samorządu terytorialnego

Abstract:

The subject of the article is the system for equalization of revenues of LSGUs in Poland. Within this system the equalization function is performed by the equalizing and balancing (regional) components of the general subsidy. The equalization mechanism consists in complementing the own revenues of LSGUs with funds from the state budget (vertical equalization) or from the budgets of other LSGUs (horizontal equalization) to allow those entities to perform own tasks at a level reaching minimum standards, in conditions of differentiated potential for generating own revenues by LSGUs across the country. The normative justification for the necessity of equalization LSGUs’ own revenues can be found in the constitutional principles of social justice (art 2 Constitution), the unitary character of the state (art 3 Constitution) and sustainable development (art 5 Constitution), as well as in art 9 sec 5 ECLSG. A doctoral discourse was conducted using a legal-dogmatic method, therefore on analysis of the legal regulations.The subject of the article is the system for equalization of revenues of LSGUs in Poland. Within this system the equalization function is performed by the equalizing and balancing (regional) components of the general subsidy. The equalization mechanism consists in complementing the own revenues of LSGUs with funds from the state budget (vertical equalization) or from the budgets of other LSGUs (horizontal equalization) to allow those entities to perform own tasks at a level reaching minimum standards, in conditions of differentiated potential for generating own revenues by LSGUs across the country. The normative justification for the necessity of equalization LSGUs’ own revenues can be found in the constitutional principles of social justice (art 2 Constitution), the unitary character of the state (art 3 Constitution) and sustainable development (art 5 Constitution), as well as in art 9 sec 5 ECLSG. A doctoral discourse was conducted using a legal-dogmatic method, therefore on analysis of the legal regulations.

Place of publishing:

Wrocław

Publisher:

University of Wroclaw. Faculty of Law, Administration & Economics

Contributor:

Kusiak-Winter, Renata. Red.

Date issued:

2017

Resource Type:

text  
tekst

Detailed Type:

article  
artykuł

Identifier:

oai:repozytorium.uni.wroc.pl:131170   eISSN 2084-1264

DOI:

10.1515/wrlae-2015-0054

Language:

eng

Abstract Language :

eng

Relation:

Wroclaw Review of Law, Administration & Economics, vol.7, no.1, 2017, pp.97-108

Is version of:

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Access rights:

Attribution  
Uznanie autorstwa

License:

Creative Commons - Attribution (CC BY 4.0)  
Creative Commons - Uznanie autorstwa (CC BY 4.0)

Rights holder:

Copyright by Wroclaw Review of Law, Administration & Economics, published by Sciendo

Autor opisu:

WR U/PAdbg