Skutki prawne zaciągania przez samorządy terytorialne kredytów konsolidacyjnych w świetle obowiązujących regulacji ustawy o finansach publicznych wraz z oceną możliwości dokonania zmian w tym zakresie
Journal Title: Zeszyty Prawnicze Biura Analiz Sejmowych - Year 2018, Vol 59, Issue 3
Abstract
Within the current state of law, all activities related to contracting a consolidation credit must be included as a revenue and expenditure in the budgetary resolution of a local self-government unit, at the same time affecting the amount of an individual debt ratio. There is no legal basis for directing instructions to the Regional Audit Chambers to change an interpretation of the currently binding legal norms. An amendment to the Act on Public Finances is in the process of drafting, aiming at making possible for local self-government entities to restructure debt through, inter alia, repayment of the existing debt with a new, more favorable consolidation debt.
Authors and Affiliations
Henryk Dzwonkowski
Keywords
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- EP ID EP456846
- DOI 10.31268/ZPBAS.2018.53
- Views 38
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