Financial Independence of Small Communes in Poland’s Lubelskie Voivodeship: Importance for Financial Stability

Cyburt, Agnieszka

doi:10.22630/pefim.2022.27.76.1

pefim

2022

DOI: 10.22630/pefim.2022.27.76.1

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Financial Independence of Small Communes in Poland’s Lubelskie Voivodeship: Importance for Financial Stability

Agnieszka Cyburt¹

Abstract: The aim of the study was to determine the level of financial independence of 81 small communes of Poland’s Lubelskie Voivodship (up to 5,000 inhabitants per commune) and to assess its significance for their financial stability. The following methods were used: literature analysis, ratio analysis and diagnostic survey. Financial data from 2017-2021 was adopted for the analysis. 69 heads of communes participated in the conducted survey. It was established that in the opinion of these leaders, income potential an… Show more

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2023

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Threats to the Financial Stability of Rural Municipalities of the Eastern Poland Macroregion in the Opinion of Local Authorities

Gałecka¹

2023

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The aim of the study was to identify threats to the financial stability of rural communes from the Eastern Poland macroregion. Particular attention was paid to the awareness of the impact of specific groups of factors on financial destabilization and the identification of the main threats to the financial stability of municipalities. The method of literature analysis and the method of diagnostic survey with the use of a questionnaire were used. The survey was conducted among representatives of the executive body of rural municipalities in the macroregion of Eastern Poland. The research covered 349 rural minicipalites from five voivodeships located in the Eastern Poland macroregion (74% of all units of this type in this region). Based on the conducted research, it was found that the financial destabilization of the surveyed municipalities, to a greater extent than internal factors, is influenced by external factors related to the instability of economic conditions or the location of the unit (in the case of the analyzed municipalities, close to the border). In the opinion of the respondents, the main threat to the financial stability of municipalities is the growing number of tasks without an adequate increase in financial resources for their implementation and a significant share of expenditure on obligatory tasks, the value of which does not depend on the decisions of local government authorities. Generally, one of the greatest threats to the financial stability of the surveyed entities was those resulting from the incorrect distribution of tasks and public funds.

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Threats to the Financial Stability of Rural Municipalities of the Eastern Poland Macroregion in the Opinion of Local Authorities

Gałecka¹

2023

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The Importance of the Income Base of Selected Communes of the Eastern Poland Macroregion in the Context of Their Financial Stability

Cyburt

2023

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The main goal of the research was to determine the importance of the income base in the process of financial stability building in local government units. Quantitative and qualitative analysis were used because the comparison method and the diagnostic survey method were involved. The survey covered 189 small communes (up to 5,000 inhabitants) from the Eastern Poland macroregion. The choice of the Eastern Poland macroregion was intentional and dictated by its poor financial potential. The time range of the research covered data for the years 2019-2021. The main source of data was information obtained from the Ministry of Finance and the Local Data Bank of the Central Statistical Office. The obtained results confirmed that among small communes of the Eastern Poland macroregion, the level of income that forming their income base was varied and changed in the analyzed period. The nature of changes in the income base of communes was not uniformed, as the number of communes with the lowest level of total and own income decreased, while the number of communes with a higher level of the mentioned income categories increased. The stability of the number of communes with the highest values of these incomes was also confirmed. The importance of income in building the financial stability of small communes was proved by the opinions of their authorities. Differences were found between the five voivodeships in the perception of significant factors determining the financial stability of small communes in the opinion of their commune heads.

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Financial Independence of Small Communes in Poland’s Lubelskie Voivodeship: Importance for Financial Stability

Cited by 2 publications

References 0 publications

Threats to the Financial Stability of Rural Municipalities of the Eastern Poland Macroregion in the Opinion of Local Authorities

Threats to the Financial Stability of Rural Municipalities of the Eastern Poland Macroregion in the Opinion of Local Authorities

The Importance of the Income Base of Selected Communes of the Eastern Poland Macroregion in the Context of Their Financial Stability

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