Zagrożenia Dla Stabilności Finansowej Gmin Wiejskich Z Makroregionu Polski Wschodniej W Opinii Lokalnych Władz

The aim of the study was to identify threats to the financial stability of rural communes from the Eastern Poland macroregion. Particular attention was paid to the awareness of the impact of specific groups of factors on financial destabilization and the identification of the main threats to the financial stability of municipalities. The method of literature analysis and the method of diagnostic survey with the use of a questionnaire were used. The survey was conducted among representatives of the executive body of rural municipalities in the macroregion of Eastern Poland. The research covered 349 rural minicipalites from five voivodeships located in the Eastern Poland macroregion (74% of all units of this type in this region). Based on the conducted research, it was found that the financial destabilization of the surveyed municipalities, to a greater extent than internal factors, is influenced by external factors related to the instability of economic conditions or the location of the unit (in the case of the analyzed municipalities, close to the border). In the opinion of the respondents, the main threat to the financial stability of municipalities is the growing number of tasks without an adequate increase in financial resources for their implementation and a significant share of expenditure on obligatory tasks, the value of which does not depend on the decisions of local government authorities. Generally, one of the greatest threats to the financial stability of the surveyed entities was those resulting from the incorrect distribution of tasks and public funds.