ORGANIZATION AND CHANGES OF LOCAL GOVERTNMENT FINANCE SYSTEM IN VIEW OF IMPLEMENTATION OF PARTICIPATORY BUDGETING

Abstract

According to the Constitution of the Republic of Poland, the basic unit of local government in the country is a commune (Constitution of the Republic of Poland 1997). Since 27 May 1990 the term "commune" is used to refer to every basic unit of local government. In the relevant literature one can find the idea that "...the primary task of local government is to provide adequate living conditions to local communities with regard to population growth, progressive urbanization, dangers to the natural environment of humans and the willingness to provide equal living conditions to the populations of cities and rural areas. For this reason, it seems essential for the local government finance system, in particular with regard to the possibility of funding the growing needs and expectations of the local communities, to continuously improve and become more flexible when it comes to the adjustment to the changing surroundings. The principal aim of this paper was to demonstrate new possibilities in the organization and performance of the tasks of local authorities offered by the implementation of participatory budgeting in Poland.