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Magdalena Kogut-Jaworska ()
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Magdalena Kogut-Jaworska: University of Szczecin

Copernican Journal of Finance & Accounting, 2018, vol. 7, issue 1, 9-19

Abstract: Territorial self-governments of all levels (commune, county or region) perform services for the common good which, for obvious reasons, are conditioned by the financial system of the self-government units. The Constitution of the Republic of Poland states that common good services which cover the needs of the community are performed by self-government units as their own tasks. However, the level of diversification of the common good services assigned to self-government units, it changes over time. In addition, the self-government itself most often deals with the realization of the tasks given (within its own organizational structure or through the system of self – governmental financial agencies, own communal partnerships and those in which it has a stake). The self – government can also place orders with other business entities which have adequate means to meet the requirements. Such state of affairs creates a need to make analyses of the implementation systems of the duties assigned to the territorial self-government units in Poland. The analyses will indicate which tasks are the most expensive ones, and will show opportunities for their implementation by the subjects which are adequately prepared (within the procedure of ordering and subsidizing of the tasks). In the above mentioned context, the goal of this paper refers to basic questions related to the obligation of supplying common good services by the territorial self-government units in Poland. Another particular objective of the paper is to analyse the rules of support for common good ventures, when the aid is given from public financial resources.

Keywords: public finance; self-government units; common good services; local finance (search for similar items in EconPapers)
Date: 2018
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Handle: RePEc:cpn:umkcjf:v:7:y:2018:i:1:p:9-19