The principle of fiscal local autonomy in the light of Polish Constitution
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RIS BIB ENDNOTEThe principle of fiscal local autonomy in the light of Polish Constitution
Publication date: 10.09.2018
Financial Law Review, 2017, Issue 6 (2)/2017, pp. 33 - 43
https://doi.org/10.4467/22996834FLR.17.006.9034Authors
The principle of fiscal local autonomy in the light of Polish Constitution
In modern times, the difficult financial situation of municipalities, which are heavily indebted, highlights problem of fiscal local autonomy more than before. It is obvious that for the implementation of the principle of autonomy (principle of independence) of local government is necessary to ensure the financial autonomy (fiscal local autonomy, tax autonomy, proportionality and adequacy of funds) of municipalities. There should be no doubt, that local governments should have enough own funds that can implement the tasks and functions set out in the law. Author of the chapter presents the regulatory and legal problems in terms of the Polish Constitution.
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Information: Financial Law Review, 2017, Issue 6 (2)/2017, pp. 33 - 43
Article type: Original article
Faculty of Law and Administration, University of Gdańsk, 80-952 Gdańsk, Bażyńskiego 4
Published at: 10.09.2018
Article status: Open
Licence: CC BY-NC-ND
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