The Financial Situation of Local Government Entities in the Lower Silesian and Podkarpackie Voivodeship in the Background of the Country

Purpose: The aim of the article is to identify and assess the financial situation of local government units in the Lower Silesian and Podkarpackie voivodeships compared to the country. Design/methodology/approach: The article identifies and assesses the financial situation of local government units in Lower Silesian and Podkarpackie voivodeships compared to the country. The empirical material of the article concerns both the entire country and all local government units in the Lower Silesian and Podkarpackie voivodeships. The numerical data come from the Local Data Bank of the Central Statistical Office Local Data Bank in Warsaw and are for the years 2018-2022. The collected and organised empirical material was developed in descriptive, tabular, and graphic form, using the method of comparative analysis. The article also uses basic measures of descriptive statistics, i.e. mean, coefficient of variation, and minimum and maximum values. Additionally, a point assessment was also performed of all diagnostic characteristics illustrating the financial situation of local government units in the Lower Silesian and Podkarpackie voivodeships against the background of the entire country, which is a new approach to the research problem discussed in the article. Findings: The analysis of the collected and processed statistical data confirmed the research hypothesis put forward in the article, which assumes that local government units in Poland are diverse in terms of their financial situation and due to the fact of a higher level of economic development, units in the Lower Silesian Voivodeship are characterised by a better financial situation compared to the Podkarpackie Voivodeship. Originality/value: The originality of the work lies in the author's approach to the analysis of the research issues undertaken. The financial situation of the surveyed local government units compared to the country was assessed on a point-by-point basis. The work is addressed primarily to local government officials in the studied voivodeships, responsible for public local government finances, as well as for the conditions, possibilities and directions of further socio economic development of these regions.