Pionowy i poziomy podział dochodów publicznych a formy subwencjonowania samorządu terytorialnego
Streszczenie
On the first place, the author describes the main aspects of vertical and horizontal
distribution of revenues. Secondly, a reader is acquainted with alternative forms of grants for
local self-government. Grant distribution systems have two dimensions: the method of determining
the size of the divisible pool and the method of determining the distribution among
local governments. The attention is paid to four methods of allocating the divisible pool
among eligible units: origin of collection of the tax, formula, total or partial reimbursement of
costs, ad hoc decision.
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