Indywidualny wskaźnik zadłużenia (IWZ) a bezpieczeństwo finansowe jednostek samorządu terytorialnego (JST)
Individual Debt Indicator vs. Financial Safety of Regional and Local Authorities

Summary/Abstract: The main purpose of the article is to analyze the legal construction and the effectiveness and efficiency of the individual debt indicator introduced in the year 2014. The paper uses the methods of empirical cognition, observation, comparison and measurement. The research was made on the experiences of regional and local authorities of Lubelskie Region in the years of 2011-2016. It was based on financial data from budget reports and multiannual financial forecasts made available by the Regional Chamber of Accounts in Lublin. The main application of analysis is that individual debt indicator is quite an effective tool for short-term budgetary improvement, however, in the long term it does not guarantee financial safety.

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