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A comparative analysis of financial results and indebtedness of local government subsector in Poland compared to other Member States of the European Union (Analiza porownawcza wynikow finansowych i zadluzenia podsektora samorzadowego w Polsce na tle innych panstw czlonkowskich Unii Europejskiej)

Author

Listed:
  • Ewelina Piekarska

    (Uniwersytet w Bialymstoku, Wydzial Ekonomii i Zarzadzania, Zaklad Ekonomiki i Finansow Samorzadu Terytorialnego.)

Abstract

The aim of this article is to compare the financial results and indebtedness of local government subsector in Poland compared to other EU Member States. The meaning of local government sector in the public finance system was determined by comparing the income and expenditure of the sector in question against the entire sector of public finance in the EU Member States. In addition, analysis was conducted of the applied fiscal rules that discipline the fiscal authorities in terms of public expenditures incurred, financing of budget deficits and assuming of financial obligations. Also the values of public debt and deficit in the EU Member States were discussed (both at the level of public finances and local government subsector) and the level of indebtedness of local government units in Poland compared to their budget results and in relation to the executed budget incomes.

Suggested Citation

  • Ewelina Piekarska, 2017. "A comparative analysis of financial results and indebtedness of local government subsector in Poland compared to other Member States of the European Union (Analiza porownawcza wynikow finansowych i za," Research Reports, University of Warsaw, Faculty of Management, vol. 2(24), pages 105-123.
    • Handle: RePEc:sgm:resrep:v:2:i:24:y:2017:p:105-123
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    File URL: http://www.sim.wz.uw.edu.pl/sites/default/files/artykuly/piekarska.pdf
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    More about this item

    Keywords

    public finance sector; local government subsector; debt; deficit; financial result;
    All these keywords.

    JEL classification:

    • H62 - Public Economics - - National Budget, Deficit, and Debt - - - Deficit; Surplus

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