Abstract
Purpose – The purpose of the article is to rate the diversity of the financial situation of municipalities in Świętokrzyskie voivodship in relation to their financial independence. Research method – The financial situation and independence are multidimensional. They are shaped by, among others, economic, legal and financial factors. The assessment of the financial standing and independence was based on the value of the synthetic measure determined by the TOPSIS method. The study covered the years 2009-2018. The article uses data obtained from the Regional Accounting Chamber of Kielce. Results – The subject of the discussion presented in the article are the issues of the financial situation and independence of the municipalities (102) of Świętokrzyskie voivodship. As part of the research, a set of diagnostic variables was selected, their nature, synthetic measure, and their division into quartile groups were determined. Originality / value – Stability and certainty of income determine the scope and level of tasks performed by the municipalities. The financial situation and independence of municipalities are not a permanent category. The financial situation of the municipalities in Świętokrzyskie voivodship was shaped by the development potential, the level of financing public services and implemented transfers, income and expenses independence and budget solvency. The best municipalities were characterized by a good situation and a high level of financial independence.
Highlights
Municipalities as the basic units of the territorial division of the country are the core of the local government system [Prus, Wawrzyniak, 2011, pp. 77-92]
The purpose of the article is to rate the diversity of the financial situation of municipalities in Świętokrzyskie voivodship in relation to their financial independence using a synthetic measure
Based on the conducted research, it was found that in 2018 the municipalities of Sitkówka-Nowiny (2), Połaniec (3), Kielce (1), Busko-Zdrój (3) were at the same time characterized by good standing and financial independence
Summary
Purpose – The purpose of the article is to rate the diversity of the financial situation of municipalities in Świętokrzyskie voivodship in relation to their financial independence. Research method – The financial situation and independence are multidimensional. They are shaped by, among others, economic, legal and financial factors. The assessment of the financial standing and independence was based on the value of the synthetic measure determined by the TOPSIS method. Results – The subject of the discussion presented in the article are the issues of the financial situation and independence of the municipalities (102) of Świętokrzyskie voivodship. The financial situation of the municipalities in Świętokrzyskie voivodship was shaped by the development potential, the level of financing public services and implemented transfers, income and expenses independence and budget solvency.
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
