Zasada subsydiarności a przypisanie wydatków i podatków w federacjach – ujęcie teoretyczne
The principle of subsidiarity and the allocation of expenditure and taxes in federations – a theoretical approach

Summary/Abstract: The issue of subsidiarity, which is used by the European Union, is still valid, and especially important for Poland and European Union in the future in the context of building the structures to the federal rules. The article presents a systematic approach to the principle of subsidiarity by analyzing strengths and weaknesses of a centralized or decentralized government and the assignment of expenditure and tax functions on various levels of government in the federation. An attempt was made to answer the question how the principle of subsidiarity is associated with the division of competences for expenditure and taxes between various levels of government in the federation. The paper presents definitions of subsidiarity, especially those derived from the science of finance its relationship with the decentralization or centralization of the state and public authorities, and fiscal federalism. Then it shows the conditions and model solutions of division of responsibilities for expenditure and taxes resulting from the principle of subsidiarity.

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