Work

Polish deal policy and its impact on the financial independence of Polish municipalities in the years 2018-2023

Year: 2024

Type: article

Abstract: The goal of this paper was to present the impact of the Polish Deal policy on the financial independence of Polish local governments. The article analyses the income situation of municipalities and cities with county rights in the years 2018-2023. The most important income categories were analyzed. Furthermore, the impact of the tax reform on the level of liabilities and operating surplus was analyzed. Research confirms that the changes introduced under the Polish Deal, primarily in tax policy, had an adverse effect on the financial situation of Polish municipalities, especially large cities. Downward trends in one of the most important categories of municipalities’ own revenues, i.e. shares from personal income tax, reduce their income independence.

Source: Zenodo (CERN European Organization for Nuclear Research)

DOI: 10.5281/zenodo.15124684

Author: Marzena, Piszczek

Institution: Krakow University of Economics

Language: English

Topic: Local Government Finance and Decentralization

Subfield: Political Science and International Relations

Field: Social Sciences

Domain: Social Sciences

SDGs: Peace, justice, and strong institutions, Sustainable cities and communities

Open Access status: green

OpenAlex ID: W6949328657

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