Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/147079
Authors: 
Wołowiec, Tomasz
Year of Publication: 
2013
Citation: 
[Journal:] e-Finanse: Financial Internet Quarterly [ISSN:] 1734-039X [Volume:] 9 [Year:] 2013 [Issue:] 3 [Pages:] 72-82
Abstract: 
The implementation of primary functions of local development management, especially its planning, organizing and controlling, cannot leave aside the financial aspects of these processes1. This can be attributed to the fact that every decision taken in the commune concerning strategic or operational management is related to the necessity of making specific financial contributions or to the conscious resignation from an opportunity to obtain income (via tax reliefs or exemptions). Moreover, the model of financial management adopted in a particular commune determines whether its financial methods and instruments perform development or stagnation functions. The implementation of primary functions of local development management, its planning, organizing and controlling in particular, cannot disregard the financial aspects of these processes.
Subjects: 
multiannual
financial perspective
Local Government Units
finance management
Act Of Public Finance (PL)
JEL: 
H6
H7
Document Type: 
Article

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