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Chadała Piotr
Samodzielność finansowa jednostek samorządu terytorialnego
Financial Independence of Territorial Self-Government Units
Annales Universitatis Mariae Curie-Skłodowska. Sectio H. Oeconomia, 2002, vol. 36, s. 227-245, bibliogr. 64 poz.
Samorząd terytorialny, Finanse lokalne, Finanse publiczne, Konstytucja RP, Europejska Karta Samorządu Lokalnego, Przegląd literatury
Local government, Local finance, Public finance, RP Constitution, European Charter of Local Self-Government, Literature review
Trybunał Konstytucyjny
Celem autora było przedstawienie istoty samodzielności finansowej jednostek samorządu terytorialnego w oparciu o unormowania Konstytucji Rzeczypospolitej, Europejskiej Karty Samorządu Terytorialnego, a także orzecznictwa Trybunału Konstytucyjnego. Autor przeanalizowała również wybrane zapisy ustawy o finansach publicznych oraz o dochodach jednostek samorządu terytorialnego, w zakresie odnoszącym się do systemu dochodów jednostek samorządu terytorialnego w Polsce.

The article aims at presenting financial independence of territorial self-government units on the basis of, among others, the regulations of the Constitution and the European Chart of Territorial Self-Government, as well as on the jurisdiction of the Constitutional Tribunal. The subsequent part of the article describes basic attributes of independence including the legal status, the property law to which these units are entitled, and the right to perform public tasks on their own behalf and on their own responsibility. Moreover, the article discusses the problems connected with the range and forms of independence of self-government units. The author also makes an attempt at analysing the income independence, paying special attention to dividing the income of territorial self-government units into their own and outer, income. The author indicates that the way of financing the territorial self-government units, in which a considerable part is played by the means replenishing the budget of these units through the system of grants and subsidies, limits their financial independence. (original abstract)
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