Abstract

Interest in community finances stems from the role of local government in boosting and creating socioeconomic development. This article aims to compare the financial conditions of communities in Podkarpackie Voivodeship with other Polish provinces. In addition to measurement analysis, this study used multidimensional comparative analysis. The TOPSIS method was used because it enables synthetic assessment of financial situations. Calculated values of the measure showed that Podkarpackie’s communities were characterized by a worse financial situation than the rest of Poland. Podkarpackie’s communities were characterized by lower financial independence and lower capacity for undertaking their own investments.

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