Perspektywy rozwoju gospodarki funduszowej rad narodowych
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Date
1968
Authors
Advisor
Editor
Journal Title
Journal ISSN
Volume Title
Publisher
WydziaĆ Prawa i Administracji UAM
Title alternative
On the Perspective Development of Local Councils Decentralized Funds
Abstract
The principles of unity and complexity introduced into the Polish State budget
in 1951 are no longer fully observed. In particular, certain funds administered
by local councils have appeared gradually in the last years, on the basis of
the budget law of 1958 which admitted making some budget expenses dependent
on definite budget revenues. Moreover, some funds have been created outside
the local budgets. These deserve special attention as a new phenomenon which becomes increasingly important for the local councils activities and especially for
councils of the lowest level.
The development of decentralized funds seems to be desirable firstly in the
economic micro-regions, such as villages and towns, in order to accelerate their
development. The augmentation of the role of decentralized funds would also be
advisable in counties and provinces provided they constitute regions with specific
economic structure.
Decentralized funds should be first of all used to finance local investments,
the more so that this would be in accordance with the main destination of the
funds already administered by local councils. In this way, decentralized funds
could in the future be transformed into the local investment budgets.
The considerable development of decentralized funds in this country, in particular
of those of the lowest level of local administration, seems, moreover, to
prove that local budgets at this level, which since 1951 have been incorporated
into the State budget, are not fully adequate for financing local councils activities.
This suggests that a reform of local budgets of the lowest level is advisable, which
would make their administration more similar to that of decentralized funds.
The author considers in detail the perspectives and conditions of s'uch a reform
of the local budgets of the lowest level, as well as the prospects and conditions
of further development of the decentralized funds if no budget reform
takes place. He discusses especially the links between decentralized funds and
local budgets in this last case.
The other subject of the author's consideration is the advisability of financing
the local councils activities by bank credit or by credit granted by central funds
administered by budget authorities
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Keywords
Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 30, 1968, z. 2, s. 199-218
Seria
ISBN
ISSN
0035-9629