Recenzja książki Mirosława Czekaja, „Fundusze stabilnościowe budżetu: rozwiązania amerykańskie a możliwości ich zastosowania w jednostkach samorządu terytorialnego w Polsce”, Warszawa–Kraków 2021, ss. 167

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Title in English Review of the book by Mirosław Czekaj, "Budget stability funds: American solutions and the possibility of their application in local government units in Poland", Warszawa-Kraków 2021, pp. 167
Authors

BUDNER-IWANICKA Luiza

Year of publication 2022
Type Article in Periodical
Magazine / Source Finanse Komunalne
MU Faculty or unit

Faculty of Law

Citation
Keywords Public finances; budget stability funds; USA; local government units in Poland de lege ferenda
Description Review of the book by Mirosław Czekaj Budget stability funds: American solutions and the possibility of their application in local government units in Poland.The author specializes in scientific issues related to budget planning and financial reporting of local government units, in particular cities. In the author's opinion, in the event of a financial crisis in local governments, the problem of applying uniform criteria for support for local government units from the state may arise in the context of previous efforts of some local government units to collect stability measures. The author positively assessed the concept, which is based on the obligation for all local government units to create a stability fund.
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