Wykorzystanie środków zwrotnych na realizację inwestycji gmin w województwie małopolskim
The Use of Repayable Funds for Municipality Investments in Małopolska Province

Summary/Abstract: The main objective of this study was to identify the determinants of the choice of repayable funds to finance investments made by municipalities in Poland and to assess the use of repayable funds by the municipalities of Małopolska Province. According to the research hypothesis, urban communities more often than other types of municipalities finance their investments by repayable funds. To achieve the article’s objectives and test the hypothesis, an analysis of the subject literature and empirical research was carried out based on data from Poland’s Central Statistical Office and the Regional Chamber of Audit in Cracow. Cluster analysis was performed in order to verify the hypothesis. The objects of this study were all 182 of the municipalities in Małopolska Province.

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