Subsidies as Financial Transfers Provided from the State Budget and Territorial Self-Government Unit Budget

Leszek Patrzałek


In the last years, government budget expenditure on subsidies has been increasing dynamically in the conditions of consolidation of the public finance sector. Their significance and role in the structure of the government budget expenditure and territorial self-government units budgets are different. The aim of the article is to determine to what extent subsidies, as financial transfers provided from the state budget and territorial self-government unit, are used to perform the function of public finance. The objective of the paper is also to examine the consistency and complementarity of expenditure grant policy of public authorities as well as to establish factors determining expenditure independence of local government authorities in the area of subsidies transferred from the budget of territorial self-government unit.


subsidies; efficiency of public expenditure

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Colm G., Theory of Public Finanse: The Study in Public Economy by Richard A. Musgrave, “The Journal of Finanse” 1960, Vol. 1(1).

Gospodarka finansowa jednostek samorządu terytorialnego, GUS, Warszawa 2015. [dostęp: 10.12.2017]. [dostęp: 10.12.2017].

Data publikacji: 2018-02-27 16:38:14
Data złożenia artykułu: 2017-07-17 13:25:16


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