Pożyczki i kredyty jako instrument równoważenia budżetów lokalnych : rozważania na tle przepisów ustawy o finansowaniu gmin

Abstract

The paper is dealing with the problems of how units of territorial self-government use return incomes in the form of credits and loans. In the beginning the author defines the principle of budget balance as a state in which budget expenses may be covered fully by budget receipts. Then she oos on to shows a number of difficulties which arise on application of the regulations of the law about territorial self-government, the law about communal financing, the Regional Account Chambers, and the bill of the budget law. They deal, among other things, with the definition of the competencies of the communal organs to make decisions about taking credits and loans, the date of their redemption, and the limits of communal indebtedness. The author emphasizes that it is possible for the units of territorial self-government to use return incomes and that possibility is an expression of their independence. Using returns, however, must be, in order to protect communal’ solvency, regulated in a definite way.