IMPACT OF SUBSIDIES ON THE FINANCIAL POSITION OF LOCAL GOVERNMENT BUDGETARY ESTABLISHMENTS IN POLAND
The article presents an assessment of the impact of subsidies received from the budget of a local government unit on the financial situation of local government budgetary establishments in Poland. As a result of the change in the financial law in 2009, budgetary establishments operate only at the lo...
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| Format: | Article |
| Language: | English |
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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/3480 |
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| author | Piotr Sołtyk |
| author_facet | Piotr Sołtyk |
| author_sort | Piotr Sołtyk |
| collection | DOAJ |
| description | The article presents an assessment of the impact of subsidies received from the budget of a local government unit on the financial situation of local government budgetary establishments in Poland. As a result of the change in the financial law in 2009, budgetary establishments operate only at the local government level. Despite the fact that legislators decided that the sphere of tasks of budgetary establishments is strictly defined in the law, it is justified to assess the impact of the subjective subsidy transferred from the local government budget on the generated revenues. The article verifies the hypothesis, that the amount of the subsidy depends on the generated revenues. The hypothesis was verified using Pearson’s linear correlation coefficient vector and Kruskal-Wallis analysis of variance. All analyses were performed with the Statistica v.12 package. |
| format | Article |
| id | doaj-art-e7f7f0461d48492696759aa2d76da780 |
| 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-e7f7f0461d48492696759aa2d76da7802025-02-02T01:40:50ZengWydawnictwo SGGW - Warsaw University of Life Sciences PressPolityki Europejskie, Finanse i Marketing2081-34302544-06402020-06-0123(72)10.22630/PEFIM.2020.23.72.13IMPACT OF SUBSIDIES ON THE FINANCIAL POSITION OF LOCAL GOVERNMENT BUDGETARY ESTABLISHMENTS IN POLANDPiotr Sołtyk0Cracow University of EconomicsThe article presents an assessment of the impact of subsidies received from the budget of a local government unit on the financial situation of local government budgetary establishments in Poland. As a result of the change in the financial law in 2009, budgetary establishments operate only at the local government level. Despite the fact that legislators decided that the sphere of tasks of budgetary establishments is strictly defined in the law, it is justified to assess the impact of the subjective subsidy transferred from the local government budget on the generated revenues. The article verifies the hypothesis, that the amount of the subsidy depends on the generated revenues. The hypothesis was verified using Pearson’s linear correlation coefficient vector and Kruskal-Wallis analysis of variance. All analyses were performed with the Statistica v.12 package.https://pefim.sggw.pl/article/view/3480local governmentbudgetary establishmentsubsidyrevenuesbudget of local governmentcosts of budgetary establishments |
| spellingShingle | Piotr Sołtyk IMPACT OF SUBSIDIES ON THE FINANCIAL POSITION OF LOCAL GOVERNMENT BUDGETARY ESTABLISHMENTS IN POLAND Polityki Europejskie, Finanse i Marketing local government budgetary establishment subsidy revenues budget of local government costs of budgetary establishments |
| title | IMPACT OF SUBSIDIES ON THE FINANCIAL POSITION OF LOCAL GOVERNMENT BUDGETARY ESTABLISHMENTS IN POLAND |
| title_full | IMPACT OF SUBSIDIES ON THE FINANCIAL POSITION OF LOCAL GOVERNMENT BUDGETARY ESTABLISHMENTS IN POLAND |
| title_fullStr | IMPACT OF SUBSIDIES ON THE FINANCIAL POSITION OF LOCAL GOVERNMENT BUDGETARY ESTABLISHMENTS IN POLAND |
| title_full_unstemmed | IMPACT OF SUBSIDIES ON THE FINANCIAL POSITION OF LOCAL GOVERNMENT BUDGETARY ESTABLISHMENTS IN POLAND |
| title_short | IMPACT OF SUBSIDIES ON THE FINANCIAL POSITION OF LOCAL GOVERNMENT BUDGETARY ESTABLISHMENTS IN POLAND |
| title_sort | impact of subsidies on the financial position of local government budgetary establishments in poland |
| topic | local government budgetary establishment subsidy revenues budget of local government costs of budgetary establishments |
| url | https://pefim.sggw.pl/article/view/3480 |
| work_keys_str_mv | AT piotrsołtyk impactofsubsidiesonthefinancialpositionoflocalgovernmentbudgetaryestablishmentsinpoland |