DIVERSE ASPECTS OF LOCAL FISCAL CAPACITY – CASE STUDY OF POLAND
The structure of the financial system of local government units (LGUs) determines the efficiency of its operation and development opportunities. Such a system should take into account both appropriately assigned sources of its own revenues as well as properly estimated expenditure needs, and equaliz...
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| Format: | Article |
| Language: | English |
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Wydawnictwo SGGW - Warsaw University of Life Sciences Press
2020-06-01
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| Series: | Polityki Europejskie, Finanse i Marketing |
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| Online Access: | https://pefim.sggw.edu.pl/article/view/1061 |
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| _version_ | 1832557543606452224 |
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| author | Elżbieta Malinowska-Misiąg |
| author_facet | Elżbieta Malinowska-Misiąg |
| author_sort | Elżbieta Malinowska-Misiąg |
| collection | DOAJ |
| description | The structure of the financial system of local government units (LGUs) determines the efficiency of its operation and development opportunities. Such a system should take into account both appropriately assigned sources of its own revenues as well as properly estimated expenditure needs, and equalization transfers. This paper focuses on the revenue side, more precisely – on the fiscal capacity of local governments. The paper begins by analyzing the concept of fiscal capacity in foreign and Polish literature. Then, three different types of fiscal capacity are distinguished, which is justified by the different purposes for which such capacities can be used. The remainder of the paper presents the amounts of fiscal capacity of various types of Polish LGUs in 2010-2017. An attempt was also made to identify external factors affecting the amount of this capacity. |
| format | Article |
| id | doaj-art-bc0d5259e9af4095ba69a0f10bc7eaea |
| institution | Kabale University |
| issn | 2081-3430 2544-0640 |
| language | English |
| publishDate | 2020-06-01 |
| publisher | Wydawnictwo SGGW - Warsaw University of Life Sciences Press |
| record_format | Article |
| series | Polityki Europejskie, Finanse i Marketing |
| spelling | doaj-art-bc0d5259e9af4095ba69a0f10bc7eaea2025-02-03T04:16:42ZengWydawnictwo SGGW - Warsaw University of Life Sciences PressPolityki Europejskie, Finanse i Marketing2081-34302544-06402020-06-0123(72)DIVERSE ASPECTS OF LOCAL FISCAL CAPACITY – CASE STUDY OF POLANDElżbieta Malinowska-Misiąg0Warsaw School of Economics The structure of the financial system of local government units (LGUs) determines the efficiency of its operation and development opportunities. Such a system should take into account both appropriately assigned sources of its own revenues as well as properly estimated expenditure needs, and equalization transfers. This paper focuses on the revenue side, more precisely – on the fiscal capacity of local governments. The paper begins by analyzing the concept of fiscal capacity in foreign and Polish literature. Then, three different types of fiscal capacity are distinguished, which is justified by the different purposes for which such capacities can be used. The remainder of the paper presents the amounts of fiscal capacity of various types of Polish LGUs in 2010-2017. An attempt was also made to identify external factors affecting the amount of this capacity.https://pefim.sggw.edu.pl/article/view/1061fiscal capacityfiscal effortLGUs’ revenueslocal disparities |
| spellingShingle | Elżbieta Malinowska-Misiąg DIVERSE ASPECTS OF LOCAL FISCAL CAPACITY – CASE STUDY OF POLAND Polityki Europejskie, Finanse i Marketing fiscal capacity fiscal effort LGUs’ revenues local disparities |
| title | DIVERSE ASPECTS OF LOCAL FISCAL CAPACITY – CASE STUDY OF POLAND |
| title_full | DIVERSE ASPECTS OF LOCAL FISCAL CAPACITY – CASE STUDY OF POLAND |
| title_fullStr | DIVERSE ASPECTS OF LOCAL FISCAL CAPACITY – CASE STUDY OF POLAND |
| title_full_unstemmed | DIVERSE ASPECTS OF LOCAL FISCAL CAPACITY – CASE STUDY OF POLAND |
| title_short | DIVERSE ASPECTS OF LOCAL FISCAL CAPACITY – CASE STUDY OF POLAND |
| title_sort | diverse aspects of local fiscal capacity case study of poland |
| topic | fiscal capacity fiscal effort LGUs’ revenues local disparities |
| url | https://pefim.sggw.edu.pl/article/view/1061 |
| work_keys_str_mv | AT elzbietamalinowskamisiag diverseaspectsoflocalfiscalcapacitycasestudyofpoland |