The revenues system of the counties in Poland and proposals for its reform

Authors

  • Andrzej Borodo Chair of Budget Law and Local Self-Government Finance, Faculty of Law and Administration, Nicolaus Copernicus University in Torun

DOI:

https://doi.org/10.12775/PBPS.2015.011

Keywords

counties in Poland, system of budget revenues of land and urban counties, new proposals for revenues of counties

Abstract

There are two types of the counties in Poland: land county (encompassing a number of small towns and communes) and urban county (a large town above 100 000 inhabitants). The current system of budget revenues of the counties is doubtful and should be changed. This article presents proposals for creating of land county revenues system and a separate system for revenues of large towns. Local taxes, subventions, grants must be built separately for these two different types of local governments.

References

Borodo A. (red.), Słownik finansów samorządu terytorialnego, TNOiK, Toruń 2015.

Cronauge U., Westermann G., Kommunale Unternehmen, Eigenbetriebe – Kapi-talgesellschaften – Zweckverbände, Erich Schmidt Verlag, Berlin 2003.

Weinfeld I., Skarbowość polska, „Bibljoteka Prawnicza”, Warszawa 1935.

State and Local Government Budget Law

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Published

2015-06-14

How to Cite

1.
BORODO, Andrzej. The revenues system of the counties in Poland and proposals for its reform. State and Local Government Budget Law. Online. 14 June 2015. Vol. 3, no. 2, pp. 9-21. [Accessed 18 December 2025]. DOI 10.12775/PBPS.2015.011.

Issue

Vol. 3 No. 2 (2015)

Section

Articles

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