TY - JOUR
TI - The principle of fiscal local autonomy in the light of Polish Constitution
AU - Juchniewicz, Edward
TI - The principle of fiscal local autonomy in the light of Polish Constitution
AB - 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.
VL - 2017
IS - Issue 6 (2)/2017
PY - 2018
C1 - 2299-6834
SP - 33
EP - 43
DO - 10.4467/22996834FLR.17.006.9034
UR - https://ejournals.eu/en/journal/financial-law-review/article/the-principle-of-fiscal-local-autonomy-in-the-light-of-polish-constitution