The recent process of political and economic transformation in eastern European countries has not only contributed to the decentralisation of political structure but also significantly enhanced the fiscal autonomy of municipalities belonging to these countries. Although the degree of...

Self-governments are given new tasks without guaranteeing resources for their completion, an example of which is lowering the school obligation age.There are also some savings of the state budget at the expense of territorial selfgovernment. All these and other changes, including those planned...

The recent process of political and economic transformation in eastern European countries has not only contributed to the decentralisation of political structure but also significantly enhanced the fiscal autonomy of municipalities in these countries. In this context many similar types of public...

This paper investigates the development of local public finance in Germany, Switzerland, Poland and the United Kingdom. In this context important characteristics of municipal expenditures and revenues are examined in these countries. Differences in government structure (i.e. unitary or federal)...

The idea of fiscal decentralisation has become increasingly fashionable world-wide. But every country has unique features of the intergovernmental fiscal system. In general municipal expenditures are rapidly growing in European countries. On the other hand local tax increases are not easily...

The idea of fiscal decentralisation has become increasingly fashionable world-wide. But every country has unique features of the intergovernmental fiscal system. In general municipal expenditures are rapidly growing in European countries. On the other hand local tax increases are not easily...

This paper investigates the development of local public finance in Germany, Switzerland, Poland and the United Kingdom. In this context important characteristics of municipal expenditures and revenues are examined in these countries. Differences in government structure (i.e. unitary or federal)...

Describing the process of public sector decentralization is a aim of the article. Increasing the responsibility and competence of local government units is aimed at a taken of decentralization process of the sector of the public finance. Thanks to granted competence, the local authority together...

Among almost 2500 municipalities in Poland we can find over 610 which cover both town and rural areas. Taking into considerations their revenue sources we can notice that over two third of them is supported by equalization grants. The main objective of this paper is to find out how do they use...

The aim of the paper is the measurement of budget outlays of local government units for removing the natural disasters' effects in Poland at the local level of municipality in years 2008-2017. Authors formulated a hypothesis: It is possible to measure the budget outlays of local government units...