(in Polish) Finanse samorządu terytorialnego

optional courses

The aim of the course is to present and analyze the organization and financing of local government. In Poland, as in other countries, the local government is responsible for 30% of public expenditure. It is responsible for a number of important services (such as education, culture, health, transport- including roads, water supply, urban green space, etc.). During the classes will be presented the economic foundations of local government, the division of public tasks, and the sources of financing for these tasks. The theoretical considerations will be supported by a presentation of the local governments in Poland.

1. The concept of decentralization. Advantages and problems of decentralization. Finance of local governments and public finance

2. Principles and methods of division of public tasks. Tasks of Polish local governments

3. Special problems in the production of local goods; current tasks and investment tasks

4. Methods and system of financing local tasks. Basic categories of local government financing sources. Local government's own taxes - types and problems.

4.1. Local taxes in Polish communes

5. Grants and subsidies as sources of financing for local government units.

5.1. Subsidies and grants for Polish local governments - grants from the EU.

6. Indebtedness and non-budgetary methods of financing local governments

6.1. The use of debt instruments in the financial policy of Polish local governments

6.2. Municipal companies and public-private partnership in Poland

Basic

P. Swianiewicz; Finanse samorządowe. Koncepcje, realizacja i polityki lokalne; Municipium; Warszawa 2009 (wybrane rozdziały)

Additional:

Bailey S. J. ; Local government economics. Principles and practice; MacMillan; 1999

Musgrave R i P; Public finance in theory and practice; McGraw-Hill; 1989

The student has knowledge of the organization and financing of local government. The student has knowledge of the causes and effects of the decentralization of public finances. The student understands the principles of the division of public tasks between the levels of administration, the reasons for the limitations of the fiscal power of local governments, and the problems of co-financing local governments through the system of transfers (grants and subsidies). The student has knowledge of the problems of local debt and public-private partnership

The student is able to assess the effects of decentralization, the tax policy of local governments, and the impact of the grants system on the public finances.

The student is aware of the constant evolution of the local public sector and the need to constantly increase the knowledge and skills related to this sector. The student understands the interdisciplinary dimension of this knowledge (in particular in the field of economics, law and administration, political science, and sociology).

The basis for passing the course is a written exam (40%) a self-prepared paper (40%) Case study - prepared in a group of max. 2 students (10%) overview (in the form of a reading card) of 2 scientific articles (10%).