Specific Grants from the State Budget to Local Government Tasks in the Light of the Constitutional Rule of Adequacy

The rule of adequacy of financial resources to the local government’s responsibilities is one of the basic rule of local government finance, which was expressed in Polish Constitution and in the European Charter on Local Self Government. Because of the fact, that the system of own resources of Polis...

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Main Author: Anna Ostrowska
Format: Article
Language:Polish
Published: Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika 2014-06-01
Series:Prawo Budżetowe Państwa i Samorządu
Subjects:
Online Access:http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2014.017
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author Anna Ostrowska
author_facet Anna Ostrowska
author_sort Anna Ostrowska
collection DOAJ
description The rule of adequacy of financial resources to the local government’s responsibilities is one of the basic rule of local government finance, which was expressed in Polish Constitution and in the European Charter on Local Self Government. Because of the fact, that the system of own resources of Polish local governments was not reformed since 2004 – any amendment causes decrease of their transferable resources (grants, subsidies) should be regarded as the inconsistent with the rule of adequacy and therefore – unconstitutional. Such nature has the new 80% limit for the amount of the specific grant from the State Budget to local government own tasks, which was introduced by Article 128 of Public Finance Act. The paper presents argumentation proving the above thesis and also raises an increasing problem of inadequacy of subsidies for the central government’s task delegated to local authorities.
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spelling doaj.art-93cc646f6f7e4a75bbba67fa10a215062022-12-21T20:26:10ZpolWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862014-06-0122597810.12775/PBPS.2014.017Specific Grants from the State Budget to Local Government Tasks in the Light of the Constitutional Rule of AdequacyAnna Ostrowska0University of Finance and Management in Bialystok, Regional Audit Chamber in Bialystok PolandThe rule of adequacy of financial resources to the local government’s responsibilities is one of the basic rule of local government finance, which was expressed in Polish Constitution and in the European Charter on Local Self Government. Because of the fact, that the system of own resources of Polish local governments was not reformed since 2004 – any amendment causes decrease of their transferable resources (grants, subsidies) should be regarded as the inconsistent with the rule of adequacy and therefore – unconstitutional. Such nature has the new 80% limit for the amount of the specific grant from the State Budget to local government own tasks, which was introduced by Article 128 of Public Finance Act. The paper presents argumentation proving the above thesis and also raises an increasing problem of inadequacy of subsidies for the central government’s task delegated to local authorities.http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2014.017grants and subsidies for local governmentsthe rule of adequacylimit for the amount of the grant
spellingShingle Anna Ostrowska
Specific Grants from the State Budget to Local Government Tasks in the Light of the Constitutional Rule of Adequacy
Prawo Budżetowe Państwa i Samorządu
grants and subsidies for local governments
the rule of adequacy
limit for the amount of the grant
title Specific Grants from the State Budget to Local Government Tasks in the Light of the Constitutional Rule of Adequacy
title_full Specific Grants from the State Budget to Local Government Tasks in the Light of the Constitutional Rule of Adequacy
title_fullStr Specific Grants from the State Budget to Local Government Tasks in the Light of the Constitutional Rule of Adequacy
title_full_unstemmed Specific Grants from the State Budget to Local Government Tasks in the Light of the Constitutional Rule of Adequacy
title_short Specific Grants from the State Budget to Local Government Tasks in the Light of the Constitutional Rule of Adequacy
title_sort specific grants from the state budget to local government tasks in the light of the constitutional rule of adequacy
topic grants and subsidies for local governments
the rule of adequacy
limit for the amount of the grant
url http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2014.017
work_keys_str_mv AT annaostrowska specificgrantsfromthestatebudgettolocalgovernmenttasksinthelightoftheconstitutionalruleofadequacy