Ocena efektywności zarządzania długiem lokalnym w Polsce na przykładzie miast na prawach powiatu
Assessment of the effectiveness of local debt management in Poland on the example of cities with district rights

Summary/Abstract: Effective management of local debt is important both in relation to the absorption of external funds as well as the financial stability of local government units. The article concerns the analysis of municipal debt in a strictly defined time frame, which falls in the years 2011-2017. The purpose of this text is to assess the effectiveness of local debt management in Poland. The study will be carried out on the example of cities with district rights. For the purpose of achieving the assumed goal, an indicator analysis was used, which made it possible to obtain an answer to the question about the effectiveness of debt management by the surveyed entities. The obtained results allow to formulate the conclusion that debt management bycities with rights shows positive tendencies indicating improvement of the efficiency of this process.

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