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Economic relations of in debtedness of territorial self-government units in Poland in the context of the construction of an individu-al debt ratio

dc.abstract.enThe new debt limitation rules in force since 2014 (Articles 242-244 of the Public Finance Act have been a significant impediment to local financial planning and management for most local government units (hereinafter: LGUs). During the four years of their implementation many defects and inconveniences in the application of the new standards have emerged and the "crea-tivity" of the local government financial sector has shown that they can be relatively easily cir-cumvented. The construction of the maximum indicator limiting the liabilities of the titles speci-fied by the legislator, falling due in a given year, is closely related to the provisions of the Law of the fiscal year. The essence of this legal regulation is the comparison of two indicators, in-cluded in the formula of equation (formula). A positive condition for the adoption of the budget is to obtain a relationship in which the left side of the formula (annual debt repayment ratio) is less than or equal to the right side (maximum debt repayment ratio).
dc.affiliationAdministracji i Nauk Społecznych
dc.contributor.authorVolodymyr Martyniuk
dc.contributor.authorTomasz Wołowiec
dc.date.accessioned2024-07-18T11:55:21Z
dc.date.available2024-07-18T11:55:21Z
dc.date.issued2021
dc.description.number1
dc.description.volume13
dc.identifier.urihttps://repo.akademiawsei.eu/handle/item/485
dc.languageen
dc.pbn.affiliationeconomics and finance
dc.relation.ispartofInternational Journal of New Economics and Social Sciences
dc.relation.pages0306-8293
dc.rightsCC-BY-NC
dc.subject.eneconomy
dc.subject.eneconomic relations
dc.subject.enself-government units
dc.titleEconomic relations of in debtedness of territorial self-government units in Poland in the context of the construction of an individu-al debt ratio
dc.typeReviewArticle
dspace.entity.typePublication