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The 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.17.006.9034

Authors

Edward Juchniewicz
Faculty of Law and Administration, University of Gdańsk, 80-952 Gdańsk, Bażyńskiego 4
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Titles

The principle of fiscal local autonomy in the light of Polish Constitution

Abstract

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.

References

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Information

Information: Financial Law Review, 2017, Issue 6 (2)/2017, pp. 33 - 43

Article type: Original article

Authors

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  licence icon

Percentage share of authors:

Edward Juchniewicz (Author) - 100%

Article corrections:

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Publication languages:

English