Sytuacja finansowa polskich województw w świetle wybranych wskaźników
Polish voivodeships financial situation in the light of selected indicators

Summary/Abstract: The financial situation of self-government voivodeships is crucial in shaping the feasibility of their investment activities, the admissibility of borrowing or the ability of gaining the EU support. From the standpoint of evaluation of local self-government finance not only horizontal and vertical analysis of the budget is important, but also the ratio analysis. The determination of the degree of financial autonomy of voivodeships is a kind of synthetic indicator of the evaluation of financial situation. Taking into consideration calculated indicators it can be stated that Polish regions are characterized by the relatively low level of autonomy in relation to communes and town powiats. It results from the structure of their budgetary funding system. Assessing the state of finances of analyzed local self-governments there appears some concern over the growing budget deficit and debt level in the recent years.

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