Samodzielność finansowa gmin miejskich województwa pomorskiego
Financial autonomy of the Pomeranian urban communes

Summary/Abstract: The present article is devoted to the problems of financial autonomy of urban communes, which are of crucial importance for the efficient and effective completion of public tasks assigned to local self-government units. The financial autonomy is understood as the freedom to shape revenues in relation to the level of expenditures incurred by the community during the completion of public tasks. The main aim of this article is to determine the level of financial autonomy of urban communes localized in the Pomeranian Voiovodeship. The analysis of the statistical data was conducted with the help of basic methods used in the synthetic description of individual data as well as the methods used to examine relationships between features of qualitative character. The information concerning socioeconomic situation included in the Internet Local Data Bank was used to calculate a synthetic indicator of the financial autonomy of urban communes.

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