Podręcznik zawiera aktualne i kompleksowe omówienie wszystkich aspektów związanych ze stanowieniem oraz stosowaniem prawa finansów samorządowych z uwzględnieniem regulacji prawa unijnego i krajowego, rozstrzygnięć nadzorczych regionalnych izb obrachunkowych i sadów administracyjnych oraz literatury przedmiotu.

W książce przedstawiono najważniejsze zagadnienia systemu finansowego jednostek samorządu terytorialnego, w tym:

zasady, zakres i strukturę tego systemu;

gospodarkę budżetową z uwzględnieniem wszystkich etapów procedury budżetowej;

dochody i wydatki jednostek samorządu terytorialnego;

dług i deficyt ze szczególnym uwzględnieniem indywidualnego wskaźnika zadłużenia, który trzeba wyliczyć od 2013 r.;

sprawozdawczość, nadzór i kontrole nad jednostkami samorządu terytorialnego;

odpowiedzialność za naruszenie dyscypliny finansów publicznych.

Adresaci:

Publikacja przeznaczona jest dla studentów oraz doktorantów prawa, administracji i ekonomii. Zawarte w opracowaniu wskazówki dotyczące prawidłowego interpretowania i stosowania przepisów prawa będą przydatne pracownikom jednostek samorządu terytorialnego i regionalnych izb obrachunkowych.

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