Ocena sytuacji finansowej polskich jednostek samorządu terytorialnego w 2022 roku z wykorzystaniem metod taksonometrycznych
Evaluation of the Financial Situation of Polish Local Government Units in 2022 by Means of Taxonometric Methods
Author(s): Kamil ZientarskiSubject(s): Socio-Economic Research
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: financial situation; local government units; taxonometric methods
Summary/Abstract: Aim: The aim of the article is to present the financial situation of local governments grouped by individual levels as well as the relationships between them. The literature review indicates that this issue is not addressed in scientific works. Methodology: Taxonometric methods were used to analyse the financial situation of LGUs. Calculations were conducted in two categories, which results from the occurrence in the Polish administrative division of the level – cities with county rights. Additionally, Pearson's linear correlation analysis was proposed as a method for selecting the optimal taxonometric method. Results: The hypothesis regarding the differentiation of the financial situation of LGUs of different levels was confirmed. It also proved true that counties have the worst financial situation, attributed to the excess of imposed tasks and limited ability to influence their own revenue streams. It was also confirmed that cities with country rights have a better financial situation than municipalities and counties, which is a result of their endogenous wealth. Implications and recommendations: It is recommended to conduct similar research on the regional cross-section of various levels of local government units in relation to each other. Originality/value: The article empirically demonstrated that even with very small numbers of objects, taxonometric methods can be applied effectively and the optimal method can be selected. Additionally, an original data transformation was proposed in the normalization procedure.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 68/2024
- Issue No: 3
- Page Range: 41-55
- Page Count: 15
- Language: Polish