Czy RIO chronią samorząd terytorialny, czy ograniczają jego samodzielność finansową?

Abstract: The aim of the article is to analyse the state control function over the activity of local self-governments in the field of their finances. The analysis is based on empirical data of the Regional Accounting Chambers (RACs), which is a special body created for control and supervision in the field of local government finances. Attention is paid to the question of financial independence of the local powers and how it is influenced by the state’s external supervision. In this context both too strong and too weak control has negative consequences for prudent funds usage by local government. The research indicates a decrease in law infringement by local authorities in the financial sphere. However, there are still cases of inefficient and irrational budget usage by local powers, which does not contradict the law, yet exerts a negative impact on their financial independence and performance of public tasks. Possible solutions of the indicated problems are outlined at the end of the article

Angaben zum Objekt

• Weitere Titel: Do RACs Protect Local Self-Government or Restrict Its Financial Independence?
• Standort: Deutsche Nationalbibliothek Frankfurt am Main
• Umfang: Online-Ressource
• Sprache: Polnisch
• Anmerkungen: Veröffentlichungsversion ; begutachtet (peer reviewed) ; In: Studia z Polityki Publicznej / Public Policy Studies ; 5 (2018) 2 ; 73-90

Klassifikation und Themen

• Klassifikation: Wirtschaft

Beteiligte, Orts- und Zeitangaben

• Ereignis: Veröffentlichung
• (wo): Mannheim
• (wer): SSOAR, GESIS – Leibniz-Institut für Sozialwissenschaften e.V.
• (wann): 2018
• Urheber: Koviazina, Karolina

Weitere Informationen

• DOI: 10.33119/KSzPP.2018.2.5
• URN: urn:nbn:de:101:1-2022090607123879899970
• Rechteinformation: Open Access; Der Zugriff auf das Objekt ist unbeschränkt möglich.
• Letzte Aktualisierung: 15.08.2025, 07:22 MESZ