Wskaźnik niedoboru dochodów i samodzielność dochodowa a zrównoważenie sektora samorządu lokalnego. Przykład wybranych krajów Europy

The aim of the article is to assess the fiscal sustainability of local government sector (LGS) in the EU economies belonging to the OECD. The study was conducted using the so-called Fiscal Gap Indicator. The results were compared with the level of financial autonomy of the LGS in the countries surveyed. The hypothesis put in the article reads as follows: countries with higher levels of autonomy of LR GS are characterized by a higher degree of sustainability of public finances in this sector. The study showed that in countries with a high level of revenue autonomy of the local sector there is also the lack of fiscal sustainability of this sector. The conclusions of the analyzes tend to reject the proposed hypothesis.&nbsp