Financial condition of regions in Poland: 2010 vs. 2019

Janina  Kotlińska; Anna Krawczyk-Sawicka; Anna Mizak

doi:10.31648/aspal.10066

Published: 2025-03-271

Vol. 24 No. 1 (2025)

Financial condition of regions in Poland: 2010 vs. 2019

Janina Kotlińska , Anna Krawczyk-Sawicka , Anna Mizak

Acta Scientiarum Polonorum Administratio Locorum

Section: Articles

https://doi.org/10.31648/aspal.10066

Abstract

Motives: To verify the hypothesis stating that the financial condition of Polish regions has deteriorated over the years due to the growing costs of performing the tasks entrusted to these entities.

Aim: To assess the financial condition of regions (voivodships) in Poland and its changes over two deliberately selected years. The study relied on measures constructed based on the values contained in the budgets of the voivodships, which reflect their revenue and expenditure potential, as well as their ability to meet the needs of members of the local government community. The years selected for comparison were 2010 (the year in which quantitative limits on liabilities were uniform for all local government units in Poland and, at the same time, the last year in which the financial data did not affect the value of the individual debt ratio [IWZ] of these units, calculated from 2014) and 2019 (the last year in which the data on local government finances in Poland were not disturbed by, in turn: the effects of the COVID-19 pandemic, the introduction of changes to the tax system referred to as the Polish Deal, the increase in inflation, and the effects of the war in Ukraine).

Results: Polish regions differ considerably in their financial condition. The measures from the two information areas used in the study indicate that this status has changed in the analysed period. The nature of these changes is not uniform. The financial condition of the regions determined on the basis of indicators reflecting their income and expenditure potential has improved (especially in the regions located in the southern, western, and central parts of the country), while it has deteriorated when determined on the basis of indicators reflecting their ability to meet their needs (especially in the smaller regions located in eastern and southern Poland).

Keywords:

region, local government finance, financial condition, measures

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Kotlińska, J. ., Krawczyk-Sawicka, A., & Mizak, A. (2025). Financial condition of regions in Poland: 2010 vs. 2019. Acta Scientiarum Polonorum Administratio Locorum, 24(1), 83–102. https://doi.org/10.31648/aspal.10066

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Janina Kotlińska

Affiliation:

John Paul II Catholic University of Lublin, Lublin Poland

Anna Krawczyk-Sawicka

Affiliation:

John Paul II Catholic University of Lublin, Lublin Poland

Anna Mizak

anna.mizak@kul.pl

Affiliation:

John Paul II Catholic University of Lublin, Lublin Poland