Wydatki budżetu jednostek samorządu terytorialnego przeznaczone na finansowanie kosztów obsługi długu tych jednostek
Expenditures of local self-government units for financing the public debt service as a particular kind of current expenditures

Summary/Abstract: The aim of the paper is to present and investigate expenditures from territorial self-government (LSG) unit budgets that aim at financing the service costs of their debt. LSG debt is financed both by outgoings and expenditures from the LSG budget. It is necessary therefore to explain the notions of both outgoings and expenditures, as well as to define relations between these legal and financial institutions with respect to the financing of LSG liabilities. In the second part of the paper the structure of LSG budget expenditures for financing the debt service costs has been determined, taking into account the data for the Lower Silesia Voivodeship. Investigations of binding legal regime in this subject has made possible not only to define the specificity of this kind of expenditures with reference to other kinds of current expenditures, but also their influence on the construction of debt service ratio.

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