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Debt Management of Urban Gminas on the Example of the Silesian Voivodeship

In: Finance and Sustainability

Author

Listed:
  • Justyna Łukomska-Szarek

    (Czestochowa University of Technology)

  • Agnieszka Wójcik-Mazur

    (Czestochowa University of Technology)

Abstract

The paper discusses the issues of local government debt which is generated by huge expenditure demands in municipalities without relatively high incomes. The problems connected with allocation and the significance of local government debt have often risen much controversy. The process of local government debt management has become particularly important in recent years. Based on legal regulations and available statistical data for the period of 2014–2017, the level of local government debt in Poland and urban gminas Silesian Voivodeship was evaluated and analysed. The aim of the paper is to demonstrate urban gminas debt management as an important instrument of local government policy. Analysis concerned the structure and level of urban gminas debt service. The individual debt ratio and debt management in municipalities were also characterized. The goal of this study is also to bring theoretical fundamentals of debt management in local government closer to the reader, and based on the secondary data from the Statistic Poland and Ministry of Finance, to attempt to evaluate the level of debt, investment activity, liquidity ratio on cash basis, self-financing, operational and total capacity for development in municipal.

Suggested Citation

  • Justyna Łukomska-Szarek & Agnieszka Wójcik-Mazur, 2020. "Debt Management of Urban Gminas on the Example of the Silesian Voivodeship," Springer Proceedings in Business and Economics, in: Karolina Daszyńska-Żygadło & Agnieszka Bem & Bożena Ryszawska & Erika Jáki & Taťána Hajdíková (ed.), Finance and Sustainability, pages 11-23, Springer.
    • Handle: RePEc:spr:prbchp:978-3-030-34401-6_2
    DOI: 10.1007/978-3-030-34401-6_2
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