THE ROLE OF LOCAL GOVERNMENT AUTHORITIES IN PUBLIC FINANCE MANAGEMENT IN FOREIGN COUNTRIES
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Abstract
The autonomy of local government authorities represents a crucial and intriguing issue. Several factors contribute to the establishment of such autonomy, among which financial independence stands out as one of the most significant. In the Polish legal system, the fundamental principles of the finances of local self-government units are accorded the highest legal status, having been incorporated into the Constitution of 1997. The financial autonomy of local self-government entities is expressed through their ability to independently generate financial resources and to allocate and utilize these resources at their own discretion. For the state, what is particularly important is not merely the receipt of funds from the state budget, but rather the establishment of a legal basis for financial self-sufficiency. The degree of financial independence enjoyed by local self-government bodies serves as a key indicator of their overall autonomy.
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