Regulacja konstytucyjna lokalnej autonomii finansowej w państwach Grupy Wyszehradzkiej

Abstract

In this article, the authors investigate the connection between the level of detail in constitutional regulations of local financial autonomy and its overall quality in Hungary, Slovakia, Poland and the Czech Republic. The article aims to either confirm or refute the hypothesis that more comprehensive constitutional rules result in an enhanced quality of local financial autonomy. To be able to test the hypothesis, the authors first examine the relevant constitutional regulation in these four countries. Thereafter, they employ two different indicators, selected statistical data and the conclusions from the monitoring procedure of the European Charter of Local Self-Government to measure the quality of local financial autonomy in the studied countries. Finally, they compare the results of the quality assessment with the degree of the constitutional framework’s specificity to see if the hypothesis was correct or not.