Analiza możliwości zadłużania się przez samorządy w świetle nowej ustawy o finansach publicznych
Analysis of possibilities of indebtedness by local and regional authorities in the light of the new law on public finances

Summary/Abstract: As a result of the financial crisis tax revenues and the current surplus income (nbdo) of local budgets (JST) in Poland dropped firmly in 2009. The new law on the public finances (n-ufp) introduces restrictions on the issuance of debt by JST, depending on the ave¬rage value of nbdo for three years before the financial year. It is shown that the behaviour of the nbdo indicator, which limits the costs of servicing the debt to income, reduces the possibi¬lity of borrowing on the participation of EU funds and reduces investment measures. The article proposes the original index of nbdo that less restricts the borrowing of debt by JST, which current financial situation is improving. It is suggested that the nbdo index should be counted for two previous years and for the financial year. The consequences of the applica¬tion of nbdo are analyzed on the example of data from two cities.

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