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Author
Bitner Michał (Uniwersytet Warszawski)
Title
Reguła deficytowa jako zasadniczy element "złotej zasady finansów publicznych" w jednostkach władzy terytorialnej - próba syntezy
Deficit Rule as a Key Element of the "Golden Principle of Public Finance" in Territorial Self-government Units - Attempt to Generalize and Draw Conclusions
Source
Samorząd Terytorialny, 2012, nr 11, s. 24-61
Keyword
Budżet państwa, Analiza porównawcza, Budżet lokalny, Samorząd terytorialny, Normy prawne, Finanse publiczne
State budget, Comparative analysis, Local budget, Local government, Legal standards, Public finance
Note
streszcz., summ.
Country
Francja, Wielka Brytania, Niemcy, Stany Zjednoczone Ameryki
France, United Kingdom, Germany, United States of America (USA)
Abstract
Artykuł zawiera porównawczą analizę zasady zrównoważonego budżetu jednostek władzy terytorialnej w wybranych krajach (USA, Niemcy, Wielka Brytania, Francja). Zasada zrównoważonego budżetu bieżącego stanowi jedną z alternatywnych koncepcji tzw. "złotej zasady finansów publicznych". Przedmiotem analizy jest w szczególności podmiotowy i przedmiotowy zakres zasady zrównoważonego budżetu oraz zakres ewentualnych wyłączeń, stosowanie zasady w cyklu budżetowym, mechanizmy gwarantujących przestrzeganie zasady oraz ewentualne mechanizmy naprawcze. Autor oparł badanie na analizie norm prawnych, z uwzględnieniem piśmiennictwa oraz praktyki stosowania reguł fiskalnych w poszczególnych krajach. (abstrakt oryginalny)

The article presents a comparative analysis of the principle of the balanced budget at sub-central level (state /regional and local governments) in selected countries (USA, Germany, United Kingdom and France). The principle of the balanced current budget is one of the alternative concepts^ of the so-called Golden Principle of public finance. The analysis focuses on the scope of the balanced budget requirement (revenue and expenditure included and excluded), the application of the principle at various stages of the budget process, enforcement mechanisms and potential I remedial measures. The research was based on the analysis of the legislation and a review of literature, as well as the practice of applying the fiscal rules in the individual counties. (original abstract)
Accessibility
The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics
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ISSN
0867-4973
Language
pol
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