Rezerwa subwencji ogólnej w systemie finansowania samorządu terytorialnego
General grant reserve in local government financing system
Author(s): Alicja SekułaSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: reserve; general grant; general grant reserve; external transfers; parts of general grant;
Summary/Abstract: The article is devoted to the reserve of general grant. Its aim is to analyze its functioning in the subsidization system of local government in economically and partly in legal terms. The subject of the research are all levels of local government, ie. commune, county (poviat) and region (voivodeship) level. The study period covers the years 2008–2015, while the evolution of the reserve has been tracked since the reactivation of local government in Poland, ie. from 1991 till nowadays. The article uses methods: descriptive statistics and descriptive analysis. Among conclusions formulated in the work the most important are: the lack of proper construction of the “transportation and road” part of the reserve, which is of a specific grant charactr, not a general grant; significant differences in the number of beneficiary units and large fluctuations in sums allocated within the reserve.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2017
- Issue No: 485
- Page Range: 407-417
- Page Count: 11
- Language: Polish
