Object's details: The System for Equalization of Local Selfgovernment Units Revenue in Poland

Description

• PLMET:
  
  http://confluence.man.poznan.pl/community/display/FBCMETGUIDE
• Title:
  
  
  The System for Equalization of Local Selfgovernment Units Revenue in Poland
• Creator:
  
  
  Pest, Przemysław
  
• 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
  :
  Redaktor,
• Date issued:
  
  2017
• Resource Type:
  
  
  text
   ;
  
  
  tekst
• Detailed Type:
  
  
  article
   ;
  
  
  artykuł
• Identifier:
  
  oai:repozytorium.uni.wroc.pl:131170  ; https://doi.org/10.1515/wrlae-2015-0054  ;
  eISSN 2084-1264
• Language:
  
  eng
• Abstract Language :
  
  eng
• Relation:
  
  
  Wroclaw Review of Law, Administration & Economics, vol.7, no.1, 2017, pp.97-108
• Access rights:
  
  
  Attribution
   ;
  
  
  Uznanie autorstwa
• License:
  
  
  Creative Commons - Attribution (CC BY 4.0)
   ;
  
  
  https://creativecommons.org/licenses/by/4.0/deed.pl  ;
  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

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Additional information

• Creation date: 2021-10-15
• Last modification date: 2024-09-12
• Content object's number of views: 91
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   ;
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• Download IIIF manifest:
  https://repozytorium.uni.wroc.pl/iiif-manifest/manifest/131170/PDF.json