Financial Autonomy of Local Government Units: Evidence from Polish Rural Municipalities

Łukasz Satoła , Aldona Standar , Agnieszka Kozera


The main purpose of this paper is to assess the level of and differences in financial autonomy across Polish rural municipalities. The level of rural municipalities’ financial autonomy in 2008–2017 was benchmarked against that of other types of municipalities. Also, a multidimensional assessment of financial autonomy levels was performed for the municipalities considered, and the underlying socioeconomic conditions prevailing in 2017 were identified. As shown by this study, financial autonomy varies strongly across Polish rural municipalities. Nearly 60% of them are at medium low or low levels. As a consequence, their financial standing and capacity to fulfill their own tasks depend on allocations from the national budget. This poses a considerable problem for their ability to remain financially stable.
Author Łukasz Satoła (FoAaE / IoEEaM )
Łukasz Satoła,,
- Institute of Enterprises Economics and Management
, Aldona Standar
Aldona Standar,,
, Agnieszka Kozera
Agnieszka Kozera,,
Journal seriesLex Localis-Journal of Local Self-Government, [Lex Localis], ISSN 1581-5374, e-ISSN 1855-363X, (N/A 70 pkt)
Issue year2019
Publication size in sheets1.05
Keywords in Englishfinancial autonomy, local goverments unit, rural municipalities, synthetic indicator
ASJC Classification3308 Law; 3321 Public Administration
Internal identifierWRE/2019/38
Languageen angielski
Score (nominal)70
Score sourcejournalList
Publication indicators WoS Citations = 1; Scopus SNIP (Source Normalised Impact per Paper): 2018 = 0.629; WoS Impact Factor: 2017 = 0.822 (2) - 2017=0.668 (5)
Citation count*
Additional fields
FinansowanieThe research was co-financed from resources of the National Center for Science, allocated pursuant to decision DEC-2013/11/D/HS4/03884 and the Faculty of Economics and Social Sciences Poznań University of Life Sciences.
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* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.
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