SAMODZIELNOŚĆ FINANSOWA GMIN W OPINII SKARBNIKÓW GMIN W POLSCE
FINANCIAL AUTONOMY OF COMMUNES IN THE OPINION OF THE TREASURERS OF COMMUNES IN POLAND

Summary/Abstract: The aim of this paper is to present a subjective assessment of the level of financial autonomy of communes in Poland made by the treasurers of these units. The study covered 160 deliberately selected communes from 2478 communes in Poland. A research questionnaire was sent to the treasurers of these communes. The study was conducted in December 2016-February 2017. In the opinion of the treasurers of communes, the level of expenditure autonomy of communes is higher than revenue autonomy, which is in contradiction with the literature that revenue autonomy leads the way and determines expenditure autonomy. At the same time, the treasurers pointed to the most desirable sources of revenue, which are not related to the increase in the income-related autonomy of these units. The implementation of the assumed objective required the use of literature studies, analyzing the budget data of communes and conducting a survey among the treasurers of municipalities in Poland.

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