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Górka Kazimierz (Wydział Finansów)
Rozwój samorządności terytorialnej w Polsce
Development of Local Self-government in Poland
Zeszyty Naukowe Wyższej Szkoły Bankowości i Finansów w Bielsku-Białej, 1998, vol. 2, nr 5, s. 127-131
System samorządowy, Historia, Finanse lokalne, Gmina, Powiat, Samorząd terytorialny
Local governing system, History, Local finance, District, County, Local government
Autor wyjaśnia istotę samorządności oraz przedstawia rys historyczny kształtowania się samorządów terytorialnych. Omawia również zmiany reformy samorządowej po 1.01.1999r.

In the article there have been presented the rules of the communes' self - financing and of their economical self - dependence as the reflections of ehich are in the regulations of the European Charter of Territorial Autonomy. The attention has been paid to the fact that the consequence of the communes' adopting the above - mentioned rules as the main lines of their financial policies is the necessity to supply them with the sources of income that would secure the application of these rules into practice. Both the incomes of territorial autonomies in the European Union and their spendings are strongly determined by various factors. Spending budget resources depends on the level of income (from internal sources as well as external ones) derived by autonomous units. On the basis of spendings within budget one can judge the competence of the organs responsible for drafting, passing and executing it; one can judge the economical condition of a territorial unit. That is the reason why the governments of the European Union countries, being engaged in autonomies' financing, pay heed to the issues brought up in the article herein. (original abstract)
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