Finanse Komunalne [Municipal Finance] is the bimonthly journal of the Regional Chambers of Audit, which has been published since May 1994. Its regular sections discuss the theoretical and practical problems encountered in the budgeting and financial activities of the municipalities and the functioning of the Regional Chambers of Audit.
The board consists of the presidents of the Regional Chambers of Audit who have connections with the academia. They have held their posts since the chambers were founded and have been board members since the journal was established. The Editor-in-Chief is Prof. Dr, Hab. Mirosław Stec, the head of the Chair of Territorial Self-Government Law at the Jagiellonian University and has been in charge of Finanse Komunalne since its first issue. The outstanding membership of the Academic Council demonstrates that the periodical has the ambitious goal of approaching the issues it deals with thoroughly, in close cooperation with the academic environment.
The author receives 20 points for a publication in Municipal Finance
(according to the Annex to the Communication of the Minister of Education and Science of 9 February 2021, as amended by the Communication of 18 February 2021, regarding the list of academic journals and reviewed materials from international conferences, issued on the basis of Article 267(3) of the Act on Higher Education and Science of 20 July 2018, Polish Journal of Laws [Dziennik Ustaw], consolidated text: 2020, item 85, as amended).
The journal is included in the international European Reference Index for the Humanities and Social Sciences (ERIH+) database.
The target readership of Finanse Komunalne includes both professionals with extensive knowledge on the financial activities of local self-government units and persons who want to learn the basics of functioning of local governments in the area of public finance.
The issues discussed in the journal relate to the area of municipal finance in the local self-government. They are approached from both legal and economic points of view. The topics on which the periodical focuses are presented in articles, discussions and commentaries. They are systematized clearly in a way that reflects the most important aspects of finance in local self-government, such as: budget, local taxes and charges, public assets and public procurement, as well as questions of audit of and supervision over the financial activities of local self-government units.
The scholarly and practical value of the publications included in Finanse Komunalne has for years made the periodical consistently and highly popular among lawyers and economists, especially persons who work in the local self-government.
In the group of excellent authors there are both researchers and outstanding practitioners specializing in the application of local self-government law. There is hardly a major expert in the field of municipal finance in the broad sense (budget, municipal property, local taxes, supervision and audit) who has not penned an article for this periodical.
Apart from preparing the subsequent issues of the periodical, the Editorial College of Finanse Komunalne is also active in other academic projects connected with the regional chambers of audit and projects concerning self-government finance and municipal assets. Finanse Komunalne monthly has for 10 years given its auspices to the regular academic conferences which are a forum for the exchange of thoughts between academics and practitioners specializing in self-government finance. Thanks to the commitment and effort of the Chief Editor and the Editorial College, Finanse Komunalne has become a journal of opinion, as well as one of the most important academic periodicals dealing with matters of self-government finance.