Blockchain jako narzędzie transparentności wydatków jednostki samorządu terytorialnego – weryfikacja transakcji w czasie rzeczywistym
Blockchain as a Tool for Transparency in Local Government Expenditures: Real-Time Transaction Verification

Summary/Abstract: The rapid development of Distributed Ledger Technology (DLT) and the growing public expectations regarding financial transparency in the public sector encourage an analysis of blockchain implementation in local government expenditure management. This article assesses the potential of blockchain as a tool to eliminate information asymmetry and strengthen public oversight of local government finances. Owing to its immutable ledger and cryptographic transaction verification, blockchain technology can help reduce the risks of corruption and budgetary fraud. The study focuses particularly on the legal aspects of blockchain adoption in the public sector, including compliance with public finance regulations, public procurement laws, and GDPR provisions. In addition, the article provides a comparative analysis of international blockchain implementations in public administration and proposes a model for integrating this technology into the Polish local government system.

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