This article explores the legal nature, classification, and fiscal role of parafiscal charges in the system of local public finance in Ukraine. It identifies the main features of such instruments, analyses their divergence from classical tax and non-tax revenues, and evaluates their practical use by local authorities. Comparative insights from selected European countries are provided. The study reveals significant legal uncertainty and risks of uncontrolled fiscal pressure at the local level, offering recommendations for clearer regulation and alignment with relevant European standards in the broader context of fiscal decentralisation, local governance reform, and sustainable development of territorial communities.
The aim of this article is to identify the role of fees and user charges in the budgets of large cities (cities with county status) and policies of these entities in this regard. To achieve this goal, the article reviews the research on the importance of fees and user charges in local government finance, and analyses the role of fees and user charges in large cities finances in Poland from 2006 to 2012. The study confirms the global trend observable in different countries, i.e. the increasing importance of revenues from fees and user charges to local government budgets. Secondly, the relative size of revenues from fees and user charges in large cities in Poland are evening out. Thirdly, there are two key areas in terms of service charges: public transport and housing management.
The concept of the political cycle was originally formulated with regard to decisions taken at the central level, but it may be also applied to the local level. Most of the previous empirical studies have focused on expenditure (how its size and structure change depending on the electoral cycle). The applicability of the concept to local tax policy has also been studied, although more rarely. In Polish studies of local public finance, the concept of political cycle has so far been rarely used. In this article, the authors check whether the theoretical frame of the political cycle is suitable for interpreting decisions relating to tariffs on local public services. It is empirically tested on tariffs on water and sewage, rents in municipal housing, tickets for local public transport and parking charges. The second research question concerns factors influencing the likelihood of the political cycle in different services. In this respect, the article puts forward four specific hypotheses. The authors have to face a methodological problem: the distinction between the influence of the electoral cycle and of other factors, such as inflation, or the change in the financial situation of local governments, and economic growth rate. The applied quantitative methods refer to panel logistic regression and linear regression models in which the impact of the electoral year is controlled by other variables.
The work has two goals: 1) to identify the dominant charges in complaints to administrative courts regarding land use plans for municipalities (gminy), to assess their legitimacy and effectiveness, and to classify the complainants; 2) to show that the court rulings are related to the diversity of municipalities, i.e., their character (morphology, social and economic functions, etc.) and characteristics of socio-economic development. All the judgments of voivodship (regional) administrative courts issued in 2010–2019 concerning complaints about municipal plans were analysed (531). The problem turns out to be the undefined scope of such plans, which, however, does not affect the extent to which these instruments are challenged by property owners. A high concentration of complaints in the regional capitals and their suburban areas is also demonstrated.
