摘要：Local government is a permanent element of modern democratic countries. This appointment is justified by a more effective than centralized delivery of public goods and services. The legitimacy of the processes of territorial decentralization and the establishment of local self-government can be found in various theoretical concepts,among which the theory of fiscal federalism has a special place. The article addresses the problem of a theoretical approach justifying the establishment of local government and granting it autonomy. The article is theoretical and comparative. The implementation of the adopted objective required the use of a method typical for social sciences – literature analysis. The literature research allowed to indicate the role of territorial self-government in the implementation of public tasks and the legitimacy of granting it autonomy in terms of theoretical concepts. The article analyzes the theoretically selected theoretical concepts referring to the importance of territorial self-government,namely: the theory of fiscal federalism,the theory of public choice,and the theory of localism.
其他摘要：Samorząd terytorialny jest trwałym elementem współczesnych państw demokratycznych. Jego powołanie uzasadniane jest efektywniejszą od scentralizowanej,dostawą dóbr i usług publicznych. Zasadność przeprowadzenia procesów decentralizacji terytorialnej i powo
关键词：self-government;autonomy;Fiscal Federalism;Public Choice;the theory of localism
其他关键词：samorząd terytorialny; samodzielność; teoria federalizmu fiskalnego; teoria wyboru publicznego;teoria lokalizmu
