Prawne i ekonomiczne aspekty samorządowego długu publicznego w perspektywie długookresowej
Legal and economic aspects of local government public debt in the long-term perspective

Summary/Abstract: Each of the local government units conducts its own financial management on the basis of the adopted budget. The total amount of local government units’ public debt at the end of 2018 was PLN 76.1 billion. The purpose of the article is to identify, analyze and evaluate legal and economic aspects of local government debt. The author presents an analysis of the legal basis of local government public debt, instruments limiting and monitoring local government units’ debt, and an operating surplus as an indicator of the financial situation. The empirical part of the study provides an analysis of the local government debt tendency in years 2004–2018 and indicates the implementation of recovery programs.

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