Pożyczki z budżetu państwa jako instrument stabilizacji finansowania zadań jednostek samorządu terytorialnego
Loans From the State Budget as an Instrument for Balanced of Financing the Local Government Units’ Tasks

Summary/Abstract: The article discusses the controversy concerning on the granting of loans from the state budget for local government units. An author – accepting a legitimacy of using this instrument – pointed primarily to the fact that these units are entities of public finance sector. In the empirical part, an author has done an analysis of utilization rate by the local government units of these loans in the years 2010–2014.

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