THE IDEA OF THE LOCAL GOVERNMENT’S THE AUTONOMY AND FINANCIAL INDEPENDENCE

Abstract

Abstract The autonomy of the local government units is a very important and interesting matter.  There are several factors that constitute this autonomy. One of the most important is the financial independence of local government. In the Polish legal system the basic principles of the finances of the local self-government have the highest rank, as they are included in the Constitution from 1997. The financial autonomy of the local self-government is expressed through independence in obtaining funds as well as the independence of their spending. Important for the government is not only to receive funds from the state budget but also to find the legal way of self-financing. The level of financial independence of the local self-government is an indicator of its autonomy. Keywords:local self-government unit, financial autonomy, financial independence,  structure of the local self-government’s budget, local self-government’s revenue, local self-government’s expenses