Analiza pionowa i pozioma dochodów własnych oraz poziomu samofinansowania samorządów lokalnych w Polsce
Vertical and Horizontal Analysis of Own Revenues and Level of Self-financing of Local Government Entities in Poland

Summary/Abstract: Purpose – This paper focuses on the investigations of own revenues and the level of self-financing in local self-governments in terms of ratio analysis in Poland. Design/methodology/approach – Based on theoretical considerations of self-financing in local self-government units, the selected financial ratios were analysed. In particular, the structure and dynamics of own revenues in local self-governments and the level of self-financing were investigated. The studied period covered the years 1999–2014, which allowed for assessment of tendencies for the analysed variables to change in time. Findings – Local governments in Poland in the years 1999–2014 on average generate their own income at around 47.2%, and the self-financing of approximately 89.5%. Greater independence profitable characterized by municipalities and urban-rural. In turn, greater opportunities for self-financing fell rural communities. Originality/value – The issues addressed in this publication allows to synthetic evaluation based on the structural analysis of own revenues and the level of self-financing of local governments in Poland.

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