"ZDROWY" SYSTEM FINANSOWY SAMORZĄDU TERYTORIALNEGO FUNDAMENTEM "ZDROWYCH" FINANSÓW SAMORZĄDOWYCH
HEALTHY FINANCIAL SYSTEM OF LOCAL GOVERNMENT AS A FOUNDATION FOR HEALTHY LOCAL GOVERNMENT FINANCES

Summary/Abstract: The article aims to identify the features that should characterize the financial system of local government as the foundation of healthy local government finances. In addition, the article aims to indicate changes in the structure of the financial system of local government with particular emphasis on the revenue system of local government units in the above context. Methods such as descriptive and comparative analysis, inductive and deductive reasoning and critical analysis of source literature were used. At the beginning, the features of a healthy financial system of local government were identified. The features of a "healthy" financial system of local government are related to the quality of the system's design (the way the system was designed and organized), as well as the quality of its functioning in practice (whether the system is stable, effective and in line with the expectations of local government communities). Next, new solutions in the area of the income system of local government units were assessed in the context of healthy local government finances in our country. Theoretical research was carried out on the essence and features of a "healthy" financial system of local government. This research constitutes an original approach to the issue of the quality of the financial system of local government. The term "healthy" financial system of local government and a catalog of features that it should have were proposed. New solutions in the revenue system of local government units in Poland were also assessed in the context of the identified features of a "healthy" financial system of local government.

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