Referendum for Self-Taxation as a Form of Participation of Commune Residents in the Shaping of its Revenues

Abstract

The article is devoted to the issue of the referendum on self-taxation as a form of participation of the commune’ residents in the shaping of the income level of their self-governing community. The basic objective of the study is to analyze the normative material aimed at answering the question to what extent, and under what conditions, the residents of a commune can realistically create the level of income of their local government units. An equally important problem is the identification of factors determining the initiation of the referendum procedure and affecting its effective course. The considerations undertaken are to justify the thesis that the actual use of the institution of a referendum on self-taxation in local communities is incidental. In the conducted research, a method of analyzing the legal text, the acquis of the jurisprudence and the doctrine was used.