Prawo finansów publicznych i kontrowersje wokół oceny sytuacji finansowej jednostek samorządu terytorialnego w Polsce
Law of the public finance and controversies over the financial situation at the subnational level in Poland

Summary/Abstract: Article undertakes the issue inaccurate regulations in the Polish law of public finance, which affect the financial situation at the subnational level. There has been made analysis of legal acts determining shape of the public sector and the legal gaps used by the local authority. The most important problem is the way in which the legislature has defined public sector entities, excluding from the public sector the companies based on the private law even if the public owns them. The local governments carry out their financial policy covered with numerous restrictions by law. Limitations of debt tend to move the part of the public activities outside the public finance sector. Used for this purpose municipal companies generate risks to the public finance and limit their transparency.

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