Projekt zmian mechanizmu wyrównania finansowego dla gmin na tle postulatów teorii federalizmu fiskalnego
Changes in the System of Local Fiscal Equalization Mechanizm Against the Demands of the Fiscal Federalism Theory

Summary/Abstract: Article refers to the system of supplementary income for municipalities in Poland,especially to fiscal equalization mechanism. The aim of the article is to present and assessthe government’s outline of changes in the fiscal equalization mechanism presentedin June 2015, against the background of the of fiscal federalism literature. The proposedsolutions go primarily to meet the postulate of equalizing the differences in expenditureneeds of municipalities. They also take into account the specificity of certain municipalities(population size in small communities, population density). Some of the changes refernot only to the theoretical postulates as to the dysfunction of horizontal redistributionmechanism, which confirmed the Constitutional Court (Tribunal).

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