TY - GEN N1 - Nauki o Finansach = Financial Sciences, 2011, Nr 1 (6), s. 79-91 N2 - The article presents the problem of decentralization in the public sector in the context of good governance and proper architecture of the fiscal policy. We can observe discussion that has attracted attention to the growing gap between the tax systems that the policymakers of some countries might wish to have and those that global forces are forcing them to adopt. In the last decade many economies in the world have experienced currency, debt, financial and banking crises and most of the public finance had to be able to bear it by creating policy framework for reducing the moral hazard risks L1 - http://www.dbc.wroc.pl/Content/71421/Galuszka_Decentralization_As_A_Global_Phenomenon_In_The_Reform.pdf M3 - artykuł L2 - http://www.dbc.wroc.pl/Content/71421 PY - 2011 KW - decentralization KW - fiscal decentralization KW - fiscal policy KW - governance KW - motivation C1 - Wszystkie prawa zastrzeżone (Copyright) A1 - Gałuszka, Jolanta PB - Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu C6 - Dla wszystkich w zakresie dozwolonego użytku LA - eng CY - Wrocław T1 - Decentralization as a global phenomenon in the reform of governance structure UR - http://www.dbc.wroc.pl/dlibra/publication/edition/71421 T2 - Decentralizacja jako globalny fenomen w reformie zarządzania finansami publicznymi ER -