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MULTIANNUAL FINANCIAL PERSPECTIVE AS A TOOL OF LOCAL GOVERNMENT UNIT DEVELOPMENT

Tomasz Wo³owiec ()
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Tomasz Wo³owiec: Vice Mayor of the town of Krynica-Zdrój

"e-Finanse", 2014, vol. 9, issue 3, 72-82

Abstract: The implementation of primary functions of local development management, especially its planning, organizing and controlling, cannot leave aside the financial aspects of these processes1. This can be attributed to the fact that every decision taken in the commune concerning strategic or operational management is related to the necessity of making specific financial contributions or to the conscious resignation from an opportunity to obtain income (via tax reliefs or exemptions). Moreover, the model of financial management adopted in a particular commune determines whether its financial methods and instruments perform development or stagnation functions. The implementation of primary functions of local development management, its planning, organizing and controlling in particular, cannot disregard the financial aspects of these processes.

Keywords: local government units; SPZOZs; healthcare system; health care financing; structure of medical service providers; Least Squares Method (search for similar items in EconPapers)
JEL-codes: E6 H4 H5 H7 (search for similar items in EconPapers)
Date: 2014
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