Samodzielność finansowa gmin w Polsce w kontekście koncepcji good governance

Abstract

Goal – The purpose of the paper is to analyse the degree (the scope) of financial autonomy of Polish communes from the perspective of good governance. The authors attempt to answer the following question: Is the extent of financial autonomy of communes consistent with the scope of good governance? Methods – The paper uses a descriptive method with elements of the legal analysis and the statistical analysis of data regarding the budgetary standing of Polish communes in the years 2008-2017. Approach – This paper investigates issues associated with the financial autonomy of Polish local government units (LGUs) in terms of good governance. In the respective sections of the paper, the authors present the theoretical and legal aspects of LGUs' financial self-reliance, examine the concept of good governance, analyse the financial situation of Polish communes, and attempt to assess the extent of their financial autonomy from the perspective of the various aspects of good governance. Findings – It is possible to conclude that financial autonomy of communes is not a fixed category. Despite the process of decentralisation, it is constrained by a number of different factors (e.g. the activity of state authorities) and determined by the financial standing of individual LGUs. The analysis of the scope of communes' financial autonomy reveals that it is moderately correlated with such aspects of good governance as: the rule of law, transparency, efficiency, effectiveness, partnership.