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Comparison of the financial situation of local government units before and during the Covid pandemic

Bąk Iwona, Dawidowicz Dawid

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

2023

z. 168

43--56

Purpose: The aim of this article was to determine the financial situation of various levels of local government units during the COVID-19 pandemic in comparison to selected periods from previous years. Design/methodology/approach: To achieve the aim, the authors used one of the methods of multidimensional statistical analysis – the TOPSIS technique. The study included the most important indicators of the financial situation of local government units at all levels (voivodeships, poviats and communes). The authors used data from the Polish Ministry of Finance. Findings: According to the study results, the lower the level of local government, the greater the share of current income in total income, current transfers per capita, operating surplus per capita and total liabilities per capita. However, a negative trend was observed as well: the share of investment expenditure in total expenditure decreased at all levels of local government units. Research limitations/implications: An important limitation of the article was the inability to reach the managers of LGUs in order to learn their opinions on the functioning of these entities during the COVID-19 pandemic. Practical implications: A proportional decrease of investment expenditure in the overall expenditure of local government units may lead to deteriorated financial situation of enterprises that were beneficiaries of these orders. Social implications: A smaller proportion of investment expenditure in total expenditure means less investment for the local community (usually infrastructural) and, consequently, slower development of local government units. Originality/value: The originality of the study is based on the fact that it was conducted comprehensively and covered all communes, poviats and voivodships in Poland in 2018-2020.

Multi-criteria evaluation of municipalities in Slovakia : case study in selected districts

Vavrek R., Adamisin P., Kotulic R.

Polish Journal of Management Studies

2017

Vol. 16, No. 2

290--301

In the Slovak Republic, the economy of the municipality is governed by the law that considers the indebtedness of the municipality (share of foreign resources on assets) as the main criterion. The aim of this article is to propose an alternative to the legal perspective on the evaluation of municipalities in the Slovak Republic. The article describes the TOPSIS technique as a possibly suitable alternative for the complex evaluation of municipalities’ economy in selected countries. On the sample of 91 municipalities in Presov district, 85 municipalities in Bardejov district and 68 municipalities in Vranov nad Toplou district the TOPSIS method is applied on the basis of 8 previously set criteria. Results of the application are further studied in order to identify correlations between the result and criteria studied as well as the identification of differences (similarities) in the economy of municipalities in reference districts. As results of our analysis can be mentioned imbalance of municipalities’ economy in each district, high variation margin of results achieved or fact that municipalities exhibit the same fixed linking to selected criteria.

W Republice Słowackiej, gospodarką gminy rządzą przepisy prawa uznające zadłużenie gminy (udział zasobów obcych w aktywach) za główne kryterium. Celem artykułu jest zaproponowanie alternatywy dla prawnej perspektywy oceny gmin w Republice Słowackiej. W artykule opisano technikę TOPSIS jako potencjalnie odpowiednią alternatywę dla złożonej oceny gospodarki gmin w wybranych krajach. Badania przeprowadzno, na próbie 91 gmin w powiecie preszowskim, 85 gmin w powiecie Bardejov i 68 gmin w rejonie Vranov nad Toplou. Metoda TOPSIS jest stosowana na podstawie 8 wcześniej ustalonych kryteriów. Wyniki zastosowania są następnie badane w celu zidentyfikowania korelacji pomiędzy wynikiem i badanymi kryteriami, jak również identyfikacji różnic (podobieństw) w gospodarkach gmin w okręgach referencyjnych. Jako wynik naszej analizy można wymienić nierównowagę gospodarki gminnej w każdym rejonie, wysoki margines zmienności uzyskanych wyników lub fakt, że gminy wykazują takie same stałe powiązanie z wybranymi kryteriami.