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This paper aims at presenting the legal status of debts of local authorities and analysing the legal structure of individual debt ratios of such units. Limits of the statutory indebtedness aims mainly at to hindering going into excessive debts. The ratio mentioned above should also foster economic development of local authorities. For a long time, the doctrine has been calling for an introduction of certain changes in a structure of an individual debt ratio. The Ministry of Finances performs works to make it possible to restructure and repay debts earlier. Other intended changes are designed to increase financial security of territorial self-governments, what may result in lowering their creditworthiness and investment potential. This paper discusses issues related to finding an optimal legal character of the individual debt ratios.

Kierunki rozwiązań prawnych dotyczących zmian konstrukcji indywidualnego wskaźnika zadłużenia jednostek samorządu terytorialnego