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Celem opracowania była ocena uregulowań prawnych dotyczących kontroli długu jednostek samorządu terytorialnego przez regionalne izby obrachunkowe. Ocena uregulowań prawnych została przeprowadzona z zastosowaniem metody analizy dokumentów o charakterze legislacyjnym, tj. ustawy z dnia 27 sierpnia 2009 r o finansach publicznych, ustawy z dnia 8 marca 1990 r. o regionalnych izbach obrachunkowych (Dz...
The implementation of corrective action plans in local government units (LGUs) takes place in the situation when they are unable to draw up a Multiannual Financial Forecast or the budget complying with the principles set out in Article 242-244 of the Public Finance Act (UFP). In years 2012 - 2016, there was a six-fold increase in the number of LGUs which were obliged to implement these plans. Therefore,...
The article looks at the role of income property management in the context of regulations limiting borrowing by local government units in Poland. The author discusses the rules on financial management of the public sector and the rules of debt. Based on the study conducted in cities with county rights, the author analyses the relation and dependency between the effects of economic wealth.
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