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Alternative title:

Issues in local self-government’s units’ debt in view of financial law

Subject and Keywords:

local self-government   financial law   debt


Tyt. tomu: Księga Jubileuszowa na siedemdziesięciolecie Wydziału Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego. Cz. 2


Due to the significance of local self-government’s units’ debt as a component of the state debt, the legislator included into the legal system of local finances the mechanisms of monitoringand restricting local self-government’s debt. The restrictions result from the regulations of the law of public finances and are concerned with the conditions of taking debt liabilities by units of local self-government and the acceptable limit of indebtedness. They assume the form of qualitative and quantitative restrictions. Legal constructions concerned with the indebtedness of units of local self-government applied within the local self-government’s financial system trigger off certain mechanisms connected with the purposes of the adopted legal solutions, whose main aim is ensuring financial stability of units of local self-government, which use returnable sources of financing. In the legislator’s intention they are to constitute systemic guarantees of safe indebtedness of local self-government.

Place of publishing:



Wydawnictwo Uniwersytetu Wrocławskiego

Date issued:


Date copyrighted:


Resource Type:



ISSN 0239-6661   ISSN 0137-1134


pol   eng


Acta Universitatis Wratislaviensis, ISSN 0239-6661, No 3661. Przegląd Prawa i Administracji 2015, 100, cz. 2, s. 133-151

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Czasopisma Naukowe w Sieci (CNS)

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