Gospodarka budżetowa gmin w 1991 r. w świetle badań ankietowych

Abstract

The restitution of local self-government in Poland in 1991 was not accompanied by the creation of a stable and permanent system of communal finances. In order to build such a system, one should not only be equipped with theoretical models, but should also possess information about the actual state of communal finances and should carry out appropriate simulation calculations. The authors, while drafting the complex bill on communal finances for local self-government authorities, have carried out questionnaire research on local financial economy in years 1990-1991 and have carried out variant simulation calculations, first ever in Poland, regarding the selection of subsidies for communes. The article presents, on the basis of all-Polish questionnaire research, a synthesis of analysis of income and expenditure of communal budgets in 1991 and the degree of local budgets balance. In 1991, several positive tendencies in local economy, absent in the state finances, could be found.