O potrzebie uporządkowania kierunków zmian w systemie finansów samorządowych

Abstract

The aim of the article is an evaluation of the financial system in the territorial self-government units in Poland and proposals to change it. The author argue that the sequencing of policies is an important determinant of the success. Little fiscal independence of the local government in Poland (especially above the commune level), the necessity for a property tax reform and efficiency in expenditures are the greatest challenges for the future.