Budżet partycypacyjny jako instrument kształtowania polityki budżetowej i zarządzania finansami JST na przykładzie miasta Łódź.
Participatory budgeting as an instrument to create budgetary policy and management of local governments finances on the example of the city of Łódź

Summary/Abstract: This article presents theoretical and empirical research fiscal policy in the field of participatory budgeting (civil society) as an instrument of budgetary policy in the financial management of local govermnet units. The article refers to the practice and experience in the implementation and execution of participatory budgeting in the city of Łóodź. Local governement should define rational solutions to increase the efficiency and effectiveness tasks. Fiscal policy in local government has an impact on the process of creation and deveplopment of local democracy. Public concultation, the introduction of participatory (civil) budgets is a manifestation of the openness of local governments on the needs and expectations of residents. It is especially visible on the example of Łóź, which successfully applies solutions for social participation. Participatory budgeting was introduced, which proved to be a tool to stimulate the residents of the city. In addition, there were a lot of interesting initiatives in housing estates and citywide chosen directly by people. The sense of co-determinantion and co-responsibility affects the reception of on-going investment projects. Participatory budgeting provides more adequate allocation of goods than the traditional approach. It is a manifestation of the modern financial management of local governement units. It includes inhabitants in the process of deciding about public spending from the budget.

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