The financial conditions of the rural and urban-rural communes of the Pomorskie Voivodeship

摘要

The aim of the article was to classify the rural and urban-rural communes of the Pomorskie Voivodeship according to their financial condition. To classify the communes the synthetic coefficient based on simple indicators (total revenue per capita, the share of own revenue in the total budget revenue, the share of investment expenditures in the total budgets expenditures, UE funds per capita and the operating result of budget per capita) was used. Five classes were received, from the class with the highest level of financial condition to the class with the lowest level of financial condition. The highest values of simple indicators were observed in the communes with the highest level of financial condition.