Decentralization and Sub-National Government in Poland: Territorial Governance, Competencies, Fiscal Autonomy of Local Governments

Decentralization and Sub-National Government in Poland: Territorial Governance, Competencies, Fiscal Autonomy of Local Governments

Jolanta Gałuszka
ISBN13: 9781522503200|ISBN10: 152250320X|EISBN13: 9781522503217
DOI: 10.4018/978-1-5225-0320-0.ch005
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MLA

Gałuszka, Jolanta. "Decentralization and Sub-National Government in Poland: Territorial Governance, Competencies, Fiscal Autonomy of Local Governments." Comparative Studies and Regionally-Focused Cases Examining Local Governments, edited by Ugur Sadioglu and Kadir Dede, IGI Global, 2016, pp. 91-112. https://doi.org/10.4018/978-1-5225-0320-0.ch005

APA

Gałuszka, J. (2016). Decentralization and Sub-National Government in Poland: Territorial Governance, Competencies, Fiscal Autonomy of Local Governments. In U. Sadioglu & K. Dede (Eds.), Comparative Studies and Regionally-Focused Cases Examining Local Governments (pp. 91-112). IGI Global. https://doi.org/10.4018/978-1-5225-0320-0.ch005

Chicago

Gałuszka, Jolanta. "Decentralization and Sub-National Government in Poland: Territorial Governance, Competencies, Fiscal Autonomy of Local Governments." In Comparative Studies and Regionally-Focused Cases Examining Local Governments, edited by Ugur Sadioglu and Kadir Dede, 91-112. Hershey, PA: IGI Global, 2016. https://doi.org/10.4018/978-1-5225-0320-0.ch005

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Abstract

During the past two decades, decentralization as a silent revolution in public sector governance has generated a keen interest in a large number of countries including Poland. However, this notion is very difficult to define as it refers to a wide range of institutional arrangements on the political, economic and social levels. There are many good reasons why allocating fiscal resources and budget transfers among levels of government must come after a strict assignment of spending powers. The aim of this chapter is to point out the basic characteristics of financing system of local government in Poland. The chapter examines the structure of local revenues and the problem of financial autonomy. The research shows that the Polish public sector is already considerably decentralised, however the level of financial autonomy of local governments is low and the local revenues are unable to cover expenditures. Thus, the amounts of local public debt keep expanding. Though a system of equalizing grants was introduced to diminish horizontal fiscal imbalances, its' efficacy is still limited.

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