Autor(en)
Wójtowicz, Katarzyna
Titel
Indywidualny wskaźnik zadłużenia (IWZ) a bezpieczeństwo finansowe jednostek samorządu terytorialnego (JST)
Teil von
  • Przedsiębiorczość i Zarządzanie, 2017, Vol.18 (9.1), p.207-220
Ort / Verlag
University of Social Sciences
Links zum Volltext
Quelle
Alma/SFX Local Collection
Beschreibungen
The main purpose of the article is to analyze the legal construction and the effectiveness and efficiency of the individual debt indicator introduced in the year 2014. The paper uses the methods of empirical cognition, observation, comparison and measurement. The research was made on the experiences of regional and local authorities of Lubelskie Region in the years of 2011-2016. It was based on financial data from budget reports and multiannual financial forecasts made available by the Regional Chamber of Accounts in Lublin. The main application of analysis is that individual debt indicator is quite an effective tool for short-term budgetary improvement, however, in the long term it does not guarantee financial safety.
Format
Sprache(n)
Englisch, Polnisch
Identifikator(en)
ISSN: 1733-2486
ISSN: 2543-8190
Links zum Inhalt
Schlagwörter
Fiscal Politics / Budgeting, Governance, Micro-Economics, National Economy
Systemstelle
Signatur

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