Dilemmas of financial policy of local government units in a context of implementation of public tasks

This article aims at identification of the challenges which local government units are facing. Particular emphasis will be put on issues related to the financial management of these units. The article describes problems of performing tasks at a level of a community, county and self-government provin...

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Main Author: Joanna Łubina
Format: Article
Language:Polish
Published: Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika 2020-06-01
Series:Prawo Budżetowe Państwa i Samorządu
Subjects:
Online Access:https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2020.014/26056
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author Joanna Łubina
author_facet Joanna Łubina
author_sort Joanna Łubina
collection DOAJ
description This article aims at identification of the challenges which local government units are facing. Particular emphasis will be put on issues related to the financial management of these units. The article describes problems of performing tasks at a level of a community, county and self-government province. The text presents a range of own and delegated duties of the previously-mentioned units. It also refers to an organizational – legal form of performed tasks. The article puts a special emphasis on dilemmas of financial economy of local government sector. The aim of this paper is to study a transformation of a present financial policy of local government units, to point out weaknesses and strengths of current solutions. A definition of a balanced development is given to identify measures of implementation of this development, and to refer to problems of financial policy which require a joint engagement in solving them. The article also estimates a real chance for a change of the local government sector financial structure (regulations and functioning rules), as well as for an implementation of new decision-making methods that would improve the effectiveness of public finance management.
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spelling doaj.art-03fde8d62f544aaf9208dd224ac36f5a2022-12-21T22:08:05ZpolWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862020-06-018212915010.12775/PBPS.2020.014Dilemmas of financial policy of local government units in a context of implementation of public tasksJoanna Łubina0https://orcid.org/0000-0002-2672-5072University of Rzeszow, PolandThis article aims at identification of the challenges which local government units are facing. Particular emphasis will be put on issues related to the financial management of these units. The article describes problems of performing tasks at a level of a community, county and self-government province. The text presents a range of own and delegated duties of the previously-mentioned units. It also refers to an organizational – legal form of performed tasks. The article puts a special emphasis on dilemmas of financial economy of local government sector. The aim of this paper is to study a transformation of a present financial policy of local government units, to point out weaknesses and strengths of current solutions. A definition of a balanced development is given to identify measures of implementation of this development, and to refer to problems of financial policy which require a joint engagement in solving them. The article also estimates a real chance for a change of the local government sector financial structure (regulations and functioning rules), as well as for an implementation of new decision-making methods that would improve the effectiveness of public finance management.https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2020.014/26056local government unitsfinancial stabilityfinancial policythe principle of adequacypublic money management
spellingShingle Joanna Łubina
Dilemmas of financial policy of local government units in a context of implementation of public tasks
Prawo Budżetowe Państwa i Samorządu
local government units
financial stability
financial policy
the principle of adequacy
public money management
title Dilemmas of financial policy of local government units in a context of implementation of public tasks
title_full Dilemmas of financial policy of local government units in a context of implementation of public tasks
title_fullStr Dilemmas of financial policy of local government units in a context of implementation of public tasks
title_full_unstemmed Dilemmas of financial policy of local government units in a context of implementation of public tasks
title_short Dilemmas of financial policy of local government units in a context of implementation of public tasks
title_sort dilemmas of financial policy of local government units in a context of implementation of public tasks
topic local government units
financial stability
financial policy
the principle of adequacy
public money management
url https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2020.014/26056
work_keys_str_mv AT joannałubina dilemmasoffinancialpolicyoflocalgovernmentunitsinacontextofimplementationofpublictasks