FINANCIAL AUTONOMY OF LOCAL GOVERNMENT

2021 ◽  
Vol 27 (1) ◽  
pp. 36-50
Author(s):  
Jacek Stasiak
Keyword(s):  
Local Government ◽  
The State ◽  
Financial Independence ◽  
Financial Autonomy ◽  
Financial Power

The transfer of financial authority to other public entities, including local government, means a limitation of the state's authority. The essence of the financial independence of local government units lies in the possibility for the state to share certain attributes of financial power with other public entities, legally and organisationally distinct from the state, including local government units.

scholarly journals Legal Security and Financial Security of Local Communities. Selected Issues

2020 ◽  
Vol 29 (1) ◽  
pp. 85
Author(s):  
Elżbieta Feret
Keyword(s):  
Local Government ◽  
Local Communities ◽  
The State ◽  
Point Of View ◽  
Financial Security ◽  
State And Local Government ◽  
Local Government Level ◽  
State And Local ◽  
Legal Security ◽  
Financial Power

<p>The study has been devoted to showing the relationship between legal security and financial security at the local government level. To this end, firstly some consideration has been given to determining the meaning of the terms “security” and “financial security” from the point of view of the state and local government. In addition, it has been shown that financial security is inextricably linked to the financial power enjoyed by the state, specifically by the bodies acting in its name and on its behalf. The power resulting from this is the financial power of local government units, which is enjoyed by such units although to a limited extent. However, it has been found that even this scope of legal regulations limiting the possibilities of authoritative financial activities of local government bodies is of key importance from the security viewpoint of local communities.</p>

scholarly journals Local government financial autonomy in Nigeria: The State Joint Local Government Account

1970 ◽  
pp. 127-131 ◽  
Author(s):  
Jude Okafor
Keyword(s):  
Local Government ◽  
The State ◽  
External Interference ◽  
Financial Instrument ◽  
Financial Autonomy ◽  
State And Local Government ◽  
State And Local

This paper addresses the statutory financial relations and financial autonomy of local government in Nigeria, and the freedom of local government to generate revenue from its assigned sources without external interference. It focuses particularly on a financial instrument called the State Joint Local Government Account (SJLGA) and how its operations have positively or negatively affected the financial autonomy of local government councils and the inter-relations between state and local government in Nigeria.

scholarly journals Revenues from agricultural tax in the context of the principle of financial independence of municipalities

2021 ◽  
Vol 20 (3) ◽  
pp. 709-725
Author(s):  
Elżbieta Życzkowska ◽  
Jarosław Dziuba
Keyword(s):  
Local Government ◽  
Current Problem ◽  
The State ◽  
Tax Rates ◽  
Tax System ◽  
Financial Independence ◽  
Low Level ◽  
Satisfactory Level ◽  
Tax Exemptions ◽  
The Right

Motivation: The presented study addresses the important and current problem of agricultural tax and the resulting revenues in the context of financial independence of local government units. The scope of financial independence held by a municipality is significantly influenced by the right to exercise limited fiscal power. It means that the state provides municipalities with a number of powers to shape the local tax system, to set tax rates, to introduce individual tax exemptions, allowances and amortizations. Aim: The main purpose of the article is to present the importance of agricultural tax as the source of generating own revenues by municipalities in Poland, in the years 2015–2019, in the context of the principle of financial independence of municipalities. The supplementary purpose is to analyse and assess exercising the rights in terms of shaping revenues from agricultural tax in municipalities. Results: The analysis covers the level and share of revenues from agricultural tax in total revenues and municipal own revenues as well as the amount of revenues lost on its account. The conducted research has shown that agricultural tax plays the greatest role as the source of own revenues in managing the budgets of rural municipalities. However, it can be noticed that the fiscal function of the tax under study is increasingly smaller in each municipal category. It should be indicated that the structure of agricultural tax, which is basically unrelated to profitability and the volume of production in agriculture, in turn, translates into a low level of own revenues potential in municipalities. The system of taxing agriculture with agricultural tax, from the perspective of financial independence of municipalities, remains ineffective and the degree of independence presented by municipalities in this respect is far from a satisfactory level. The conducted analysis addressing correlations resulting from various types of reductions in agricultural tax against revenues from this tax showed that the scale of reductions, as the effect of using various tools by municipalities, was minimal and did not exceed 1% (which makes approx. 0.5%). The exception is the possibility of reducing the upper tax rates by a municipality.

Analysis of geodetic and legal documentation in the process of expropriation for roads. Krakow case study

2013 ◽  
Vol 62 (1) ◽  
pp. 67-84
Author(s):  
Anna Trembecka
Keyword(s):  
Local Government ◽  
Legal Status ◽  
The State ◽  
Property Value ◽  
Real Property ◽  
Construction Design ◽  
Special Rules ◽  
The City

Abstract Amendment to the Act on special rules of preparation and implementation of investment in public roads resulted in an accelerated mode of acquisition of land for the development of roads. The decision to authorize the execution of road investment issued on its basis has several effects, i.e. determines the location of a road, approves surveying division, approves construction design and also results in acquisition of a real property by virtue of law by the State Treasury or local government unit, among others. The conducted study revealed that over 3 years, in this mode, the city of Krakow has acquired 31 hectares of land intended for the implementation of road investments. Compensation is determined in separate proceedings based on an appraisal study estimating property value, often at a distant time after the loss of land by the owner. One reason for the lengthy compensation proceedings is challenging the proposed amount of compensation, unregulated legal status of the property as well as imprecise legislation. It is important to properly develop geodetic and legal documentation which accompanies the application for issuance of the decision and is also used in compensation proceedings.

Spatial and Institutional Analysis of the Voivodships Expenditure on Culture in the Years 2003 – 2015

e-Finanse ◽  
2019 ◽  
Vol 15 (3) ◽  
pp. 67-75
Author(s):  
Adam Mateusz Suchecki
Keyword(s):  
Local Government ◽  
Public Administration ◽  
Local Governments ◽  
Local Level ◽  
Institutional Analysis ◽  
The State ◽  
Cultural Institutions ◽  
Location Quotient ◽  
Local Authorities ◽  
National Heritage

AbstractFollowing the completion of the process of decentralisation of public administration in Poland in 2003, a number of tasks implemented previously by the state authorities were transferred to the local level. One of the most significant changes to the financing and management methods of the local authorities was the transfer of tasks related to culture and national heritage to the set of tasks implemented by local governments. As a result of the decentralisation process, the local government units in Poland were given significant autonomy in determining the purposes of their budgetary expenditures on culture. At the same time, they were obliged to cover these expenses from their own revenues.This paper focuses on the analysis of expenditures on culture covered by the voivodship budgets, taking into consideration the structure of cultural institutions by their types, between 2003-2015. The location quotient (LQ) was applied to two selected years (2006 and 2015) to illustrate the diversity of expenditures on culture in individual voivodships.

General Particulars Regarding the Conflict of Interest

2020 ◽  
Vol 26 (2) ◽  
pp. 145-149
Author(s):  
Aurelia Teodora Drăghici
Keyword(s):  
Local Government ◽  
Conflict Of Interest ◽  
Conflicts Of Interest ◽  
National Level ◽  
The State ◽  
Role Of The State ◽  
Legal Implications ◽  
Determining Factors ◽  
Changing Role

SummaryTheme conflicts of interest is one of the major reasons for concern local government, regional and central administrative and criminal legal implications aiming to uphold the integrity and decisions objectively. Also, most obviously, conflicts of interest occur at the national level where political stakes are usually highest, one of the determining factors of this segment being the changing role of the state itself, which creates opportunities for individual gain through its transformations.

The State Action Doctrine and The Local Government Antitrust Act: The Restructured Public Hospital Model

1988 ◽  
Vol 14 (2-3) ◽  
pp. 171-219
Author(s):  
Theodore N. McDowel ◽  
J. Marbury Rainer
Keyword(s):  
Local Government ◽  
Public Hospital ◽  
The State ◽  
State Action ◽  
Hospital Facility ◽  
Practical Matter ◽  
Antitrust Analysis ◽  
The Impact ◽  
State Action Doctrine ◽  
Public Entity

This Article analyzes the development and complexities of the antitrust state action doctrine and the Local Government Antitrust Act as these doctrines apply to both “municipalities” and private entities. The restructuring of a public hospital is used as a model to facilitate the antitrust analysis. The restructuring model, which typically involves the leasing of a hospital facility by a public entity to a private nonprofit corporation, offers the unique opportunity to compare the different standards employed under the state action doctrine and the Local Government Antitrust Act. As a practical matter, the Article provides a framework for a public hospital to evaluate the impact of corporate restructuring on its antitrust liability exposure and to develop strategies to minimize antitrust risks.

Combating Problems in Teaching State and Local Government

1981 ◽  
Vol 29 ◽  
pp. 19-20
Author(s):  
Mary H. Waite
Keyword(s):  
Community Colleges ◽  
Comparative Analysis ◽  
Local Government ◽  
Political Science ◽  
Public Universities ◽  
The State ◽  
State And Local Government ◽  
State And Local ◽  
Science Instructors

Because many political science instructors come from another region or state; they feel insufficiently informed in teaching about the state and local government wherein they presently reside. Consequently, instructors generalize about these governments. Yet in many public universities and community colleges, students find the politics in their area pertinent and care less for comparative analysis. In truth, the students probably have a valid point, since the majority will reside in the state where they are attending college.

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