• ISSN: 2301-3567 (Print), 2972-3981 (Online)
    • Abbreviated Title: J. Econ. Bus. Manag.
    • Frequency: Quarterly
    • DOI: 10.18178/JOEBM
    • Editor-in-Chief: Prof. Eunjin Hwang
    • Executive Editor: Ms. Fiona Chu
    • Abstracting/ Indexing:  CNKI, Google Scholar, Electronic Journals Library, Crossref, Ulrich's Periodicals Directory, MESLibrary, etc.
    • E-mail: joebm.editor@gmail.com
JOEBM 2013 Vol.1(3): 252-256 ISSN: 2301-3567
DOI: 10.7763/JOEBM.2013.V1.55

Financial Management of Local Governments in Poland–Selected Problems

Tomasz Uryszek

Abstract— The article examines the value and structure of local revenues, financial autonomy of local governments, equalization of fiscal imbalances and public debt management at the local level in Poland. The research shows that the Polish public finance 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.

Index Terms— Debt, decentralization, expenditures, financial autonomy, local government, public finance, revenues.

T. Uryszek is with the Department of Public Finance, Institute of Finance, Faculty of Economics and Sociology, University of Lodz (e-mail: tomasz.uryszek@uni.lodz.pl).


Cite: Tomasz Uryszek, " Financial Management of Local Governments in Poland–Selected Problems," Journal of Economics, Business and Management vol. 1, no. 3, pp. 252-256, 2013.

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