Paper/Speech Details of Conference Program for the 20th NISPAcee Annual Conference Program Overview Public Finance Author(s) Mariusz Sienkiewicz Maria Curie-Sklodowska University Lublin Poland Title The evolution of the revenues and expenditures of local government in Poland after 1990. Legal and financial aspects File Paper files are available only for conference participants, please login first. Presenter Mariusz Sienkiewicz Abstract During the past two decades, along with the transformation from a centrally planned economy to a market economy in Poland has also occurred a gradual process of decentralization of public tasks and the decentralization of public finances. One of the main elements of decentralised processes is a local government, which is independent, formed under the law, established to pursue the public administration, with tangible measures to permit the execution of the tasks imposed on it. Purpose of the paper is on the one hand, an analysis of the changes in the rules for financing the units of local self-government in the process of reforming the public administration and public finance. On the other hand, the analysis of the evolution of revenue and expenditure of local government units in terms of formal and financial. Conducted analyses are based on the presentation of the comparative data concerning the volume of revenue and expenditure of local government in Poland in relation to the total of public finance in Poland. The analysis covers the evolution of income and expenditure of the local government on the basis of internal and external conditions that have occurred in Poland in the last twenty years, with particular emphasis on the period since 1999, when entered into force, the biggest reforms of public administration and public finance. The main question, to which we attempt to answer in a paper, is the extent to which the direction is seeking a process of decentralisation of public administration and public finance in Poland. Whether planned and implemented reforms will be contribute to increase the decentralization process and will contribute to increase the financial independence and efficiency of local government. The paper consists of four main parts. The first, introductory part, applies to discuss the process of the evolution of public finances, including the local government, after a period of regime transformation in Poland in 1990. In this section are presented rules for the financing of municipalities, as the primary tier of local government. Presented are also changes in the size of the revenue and expenditure of the municipalities in different years. In the second part discusses the reform of public finances, which entered into force in 1999, as the main element of the reform of public administration. This section discusses the main tenets of the reform of public finances and financial economy of the new levels of self-government: the County and Region. The third part of paper concerns changes in government finances during the period of the accession of Poland to the European Union in 2004. It presents data on the impact of European integration on the shape of the revenue and expenditure of the local self-government up to 2010. The last part deals with the prospects for reforming the Finance of local self-government in Poland. Presented are the tenets of the planned changes in the law of the financial framework for financing local government units in the coming years.
