System of specific grants for local government units in Poland

Abstract

The article analyses the system of specific grants in local governments in Poland. First, main revenue sources of local self-governments are presented. Their presentation is based upon the consideration of one of the basic important principles in democratic states today, i.e. decentralization. The text then, in more details, describes specific grants with respect to the European Charter of Local Self-Government. Subsequently, the reflections touch upon the characterisation and categorization of grants from the point of view of legal regulations that exist in Poland. Concluding, and with help of statistical data, empirical verification of the significance of specific grants from the state budget is undertaken.