Efektywność polityki fiskalnej jednostek samorządu terytorialnego

Abstract

Fiscal politics is one of the elements of budget financial politics that comes from delegation of the part of the rights to the local level of country. The main subjects of that politics are communes, confederation of communes, autonomic voivodeships. Effective fiscal politics requires adjusting participation in incomw tax to the possibilities of the stale budget and requirements resulting from regulated state tasks and linking the politics with the main goals of the local societies. The main effect of the fiscal politics shall be rationalization of current and investment expenses.