WPŁYW TRANSFERÓW MIĘDZYRZĄDOWYCH NA FINANSE GMIN W POLSCE W LATACH 2007-2023
THE IMPACT OF INTERGOVERNMENTAL TRANSFERS ON MUNICIPAL FINANCES IN POLAND: 2007-2023
Author(s): Krzysztof Kluza, Katarzyna WójtowiczSubject(s): National Economy, Local History / Microhistory, Public Finances
Published by: Wydawnictwo Uniwersytetu w Białymstoku
Keywords: general subsidies; conditional grants; flypaper effect; tax base; own revenues; fiscal autonomy; local government;
Summary/Abstract: Transfers generally have a positive impact on investment activity, but their negative relationship with the local tax base is observed, especially in less developed municipalities with less financial independence. Transfers (mainly subsidies) lead to a disproportionate increase in local government expenditure (the so-called "flypaper effect"). In the case of less financially independent municipalities, transfers are often an ad hoc instrument, which in the long run makes these units even more dependent on financial support from the state budget, rather than stimulating the growth of their tax base.
Journal: Optimum. Economic Studies
- Issue Year: 120/2025
- Issue No: 2
- Page Range: 142-159
- Page Count: 18
- Language: Polish
