Financial economy of communes with a large forest area - example of rural communes of the Podlaskie Voivodeship

Abstract

The financial situation of rural municipalities in the Podlaskie voivodeship, which a large forest areas was discussed. The problem that was undertaken was addressed on the basis of mass statistical data from the Central Statistical Office (GUS), and analysis covers the years 2016-2019. Assessment of the financial economy was carried out based on budget, per capita and debt liability indicators. Correlation analysis was conducted to determine relationships between indicators. Both incomes and expenses per capita are lower than the average for Polish rural communes. Large differences in the values of other indicators are present between groups, which arises from, among other things, the policy conducted by local authorities. Income from forestry tax supplement other income from taxation of natural persons’ property. The share of income from forestry tax is similar to the share of income from agricultural tax, and even higher in certain municipalities.