THE SYSTEM FOR EQUALIZATION OF LOCAL SELFGOVERNMENT UNITS REVENUE IN POLAND

Przemysław Pest

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.


Full Text:

PDF

Refbacks

  • There are currently no refbacks.




2011-2016 · © Wroclaw Review of Law, Administration & Economics · University of Wroclaw · Faculty of Law, Administration and Economics · ISSN 2084-1264