Zasady jawności i przejrzystości finansów publicznych a ograniczanie długu publicznego jednostek samorządu terytorialnego (ujęcie teoretyczne)

The purpose of this paper is to analyze the regulations of the Polish public financelaw principles of openness and transparency of public finances in the context of their roletowards reducing the debt of local governments. Transparency of public finance at the level of local government finances constitutes a factor ensuring the proper use of publicfunds, especially in terms of expenditure of the local government units. The implementationof public finances transparency principle is also conducive to authoritative presentationof data concerning the financial operations of public finances, enabling obtainingreliable information in this regard. Proper understanding of the amounts of revenue andexpenditure of a given local government unit affects the knowledge of the fixed amount of government deficits and public debt of the entity.