The the Finances of Municipal Governments in Poland During the Pandemic
Year: 2024
Type: article
Abstract: This study aims to evaluate the impact of the COVID-19 pandemic on local financial conditions and municipal budgets, and to identify effective measures for municipal financial management. The research methods used include literature review, analysis of financial indicators, and deduction. A comparative analysis was conducted of key measures illustrating the state of local finances during the pandemic in the years 2020-2022, compared to the two preceding years, which were characterized by robust economic conditions. The study utilized data from municipal budgets in Poland for the years 2018–2022, based on numerical data from the Reports on the Activities of Regional Audit Chambers, budget execution reports by local government units, and information from the Ministry of Finance. The analysis confirms the impact of the COVID-19 pandemic on the state of local finances and a reduction in the financial stability of municipalities. This is evidenced, among other things, by the reduced significance of tax revenues in the structure of budgetary income and a decrease in investment activity.
Authors: Marcin Surowka, Wioletta Bień
Language: English
Field: Social Sciences
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W6963249398
FWCI:
Cites:
Cited by:
Related to: