CHANGES IN THE FINANCIAL SITUATION OF MUNICIPALITIES WITHOUT POVIAT RIGHTS IN POLAND IN THE YEARS 2010-2021

Abstract

The purpose of the paper is to identify and assess changes in the financial situation of municipalities without Polish towns in Poland against the background of the whole country in the years 2010–2021. The empirical material of the paper concerns both the whole country and all municipalities without poviat towns in Poland. The numerical data comes from the Warsaw Central Statistics Office Local Data Bank and cover the years 2010–2021. The collected and ordered empirical material was elaborated in descriptive, tabular, and graphical form, using the method of comparative analysis. Furthermore, a point evaluation of all diagnostic features was made that illustrates the financial situation of municipalities without cities in Poland against the background of the entire country for the years 2010–2021, which constitutes a new approach to the research problem undertaken in the article. The analysis of the statistical data confirmed the research hypothesis assuming that the presence of a city, especially a bigger one, is a significant factor positively and permanently influencing the financial situation of communes without cities with poviat rights in Poland.