Zarządzanie finansami w samorządzie gminnym wobec wyzwań nowego zarządzania publicznego

Observed disproportions in the development of commune self-governments show at a lot of factors that determine development, amongst which, in view of the uniform system of entitlements, the competences of legislative authorities and qualifications of councillors are significant. Besides deciding on specific decisions (of e.g. passing the plan of incomes and expenses or budget, determining the amount of tax rates, deciding on investments and the way of raising extra financial resources) councillors also construct the formalized system which shapes the process of managing, so they legislate procedures of developing the decisions.