FINANCIAL INDEPENDENCE OF SMALL COMMUNES IN POLAND’S LUBELSKIE VOIVODESHIP: IMPORTANCE FOR FINANCIAL STABILITY
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...
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| Format: | Article |
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Wydawnictwo SGGW - Warsaw University of Life Sciences Press
2020-06-01
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| Series: | Polityki Europejskie, Finanse i Marketing |
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| Online Access: | https://pefim.sggw.pl/article/view/5249 |
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| author | Agnieszka Cyburt |
| author_facet | Agnieszka Cyburt |
| author_sort | Agnieszka Cyburt |
| collection | DOAJ |
| description | 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 opinionof these leaders, income potential and financial independence are important factors affecting the financial stability of small communes, and their low level poses a threat to this stability. Three ratios were used to assess financial independence. The analyses showed that small communes were characterized by a low level of income independence and a high dependence on revenues transferred from the state budget, which is evident in the value of the expenditure independenceratio achieved. |
| format | Article |
| id | doaj-art-bac28da3642d461797ab8f6a04aa3d03 |
| institution | Kabale University |
| issn | 2081-3430 2544-0640 |
| language | English |
| publishDate | 2020-06-01 |
| publisher | Wydawnictwo SGGW - Warsaw University of Life Sciences Press |
| record_format | Article |
| series | Polityki Europejskie, Finanse i Marketing |
| spelling | doaj-art-bac28da3642d461797ab8f6a04aa3d032025-02-02T07:11:18ZengWydawnictwo SGGW - Warsaw University of Life Sciences PressPolityki Europejskie, Finanse i Marketing2081-34302544-06402020-06-0127(76)10.22630/PEFIM.2022.27.76.1FINANCIAL INDEPENDENCE OF SMALL COMMUNES IN POLAND’S LUBELSKIE VOIVODESHIP: IMPORTANCE FOR FINANCIAL STABILITYAgnieszka Cyburt0John Paul II University of Applied Sciences in Biala PodlaskaThe 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 opinionof these leaders, income potential and financial independence are important factors affecting the financial stability of small communes, and their low level poses a threat to this stability. Three ratios were used to assess financial independence. The analyses showed that small communes were characterized by a low level of income independence and a high dependence on revenues transferred from the state budget, which is evident in the value of the expenditure independenceratio achieved.https://pefim.sggw.pl/article/view/5249financial independencefinancial stabilityratio analysislocal government unit |
| spellingShingle | Agnieszka Cyburt FINANCIAL INDEPENDENCE OF SMALL COMMUNES IN POLAND’S LUBELSKIE VOIVODESHIP: IMPORTANCE FOR FINANCIAL STABILITY Polityki Europejskie, Finanse i Marketing financial independence financial stability ratio analysis local government unit |
| title | FINANCIAL INDEPENDENCE OF SMALL COMMUNES IN POLAND’S LUBELSKIE VOIVODESHIP: IMPORTANCE FOR FINANCIAL STABILITY |
| title_full | FINANCIAL INDEPENDENCE OF SMALL COMMUNES IN POLAND’S LUBELSKIE VOIVODESHIP: IMPORTANCE FOR FINANCIAL STABILITY |
| title_fullStr | FINANCIAL INDEPENDENCE OF SMALL COMMUNES IN POLAND’S LUBELSKIE VOIVODESHIP: IMPORTANCE FOR FINANCIAL STABILITY |
| title_full_unstemmed | FINANCIAL INDEPENDENCE OF SMALL COMMUNES IN POLAND’S LUBELSKIE VOIVODESHIP: IMPORTANCE FOR FINANCIAL STABILITY |
| title_short | FINANCIAL INDEPENDENCE OF SMALL COMMUNES IN POLAND’S LUBELSKIE VOIVODESHIP: IMPORTANCE FOR FINANCIAL STABILITY |
| title_sort | financial independence of small communes in poland s lubelskie voivodeship importance for financial stability |
| topic | financial independence financial stability ratio analysis local government unit |
| url | https://pefim.sggw.pl/article/view/5249 |
| work_keys_str_mv | AT agnieszkacyburt financialindependenceofsmallcommunesinpolandslubelskievoivodeshipimportanceforfinancialstability |