Efektywność wydatków publicznych a mechanizm uzupełniania dochodów budżetów gmin w ramach subwencji ogólnej na przykładzie gmin miejsko-wiejskich województwa dolnośląskiego
Efficiency of public spending vs. a mechanism of supplementing revenues of communes’ budgets as part of general subsidy on the example of the urban-rural communes of the Lower Silesia Voivodeship.

Summary/Abstract: The aim of the present paper is to determine the relation between the equalisation and balancing part of the general subsidy of urban-rural municipalities of the Lower Silesia Voivodeship and the levels of their social and economic development specified by means of the Hellwig’s taxonomic method of development pattern. As it is proved in this paper, the construction of five out of seven budget indicators proposed by the Ministry of Finances takes under consideration the values of the above-mentioned transfers in terms of its contents. Therefore, for the better understanding of the importance of the subsidy redistribution mechanism, it is necessary to reduce the calculation elements of the indicators by their value. In the majority of cases omitting the subsidy in the calculation results in the deterioration of the budgetary indicators in the majority of communes. The study demonstrated differences in the impact of equalisation and balancing part of the general subsidy among the examined municipalities. However, the levels of their social and economic development have not always depended on the subsidy volume and impact. The municipalities of a high development level have not always been characterised by the marginalising impact of subsidies on their budgetary indicators. This might indicate the problem with the possibility of using the development level indicator as the main redistribution criteria.

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