Dochody gmin w świetle kolejnych ustaw o finansowaniu samorządu terytorialnego
Streszczenie
Local governments of the basic tier have to fulfill a big variety of tasks important for the
people and business on their areas. To do that properly, they need sufficient money. There are
many national acts which regulate the local government finance: they range from The Constitution
down to particular instructions issued by the Ministry of Finance and other members
of the Central Government.
The paper analyses one kind of acts devoted specially to the local government revenue
sources valid during the last fourteen years. It proves that the general structure of income, i.e.
own revenues, general and specific grants remained unchanged; the same refers to the list of
particular sources. Some amendments had to be done due to different reasons; the mosUy
affected being the general grant system. Paper ends with a comparison of the current solutions
with those provided by the previous acts on local government revenue. The general issue is
that time and expected experience do not necessarily result in better solutions.
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