The impact of the COVID-19 Pandemic on local government entities selected problems

Katarzyna Kostyk-Siekierska ()
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Katarzyna Kostyk-Siekierska: Uniwersytet Ekonomiczny we WrocEawiu

Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie / The Malopolska School of Economics in Tarnow Research Papers Collection, 2021, vol. 51, issue 3, 29-45

Abstract: The recession caused by the COVID-19 pan-demic and the lockdown was the main factor affect-ing the financial situation of local government units in 2020. The epidemic posed a number of challenges for local government units and resulted in the need to quickly adapt their functioning to the new reality. The aim of the article is to assess the impact of a pandemic on the functioning of local government units (LGUs) and their financial situation. The problems resulting from the legislation on the functioning of local govern-ment units introduced and changed as a result of the pandemic, as well as the impact of the pandemic on their financial situation are presented. The method of comparative analysis was used to assess changes in the financial situation of local government units. The basis for the analyzes was the income, expenditure and result figures for 2018-2020 and their comparison with the plans. The main source of data are the aggregate figures available at www.mf.gov.pl: collective statements on the implementation of local government budgets after four quarters of 2018, 2019 and 2020, supplemented in some matters with a reference to reports on the imple-mentation of budgets Rb27s (income) and Rb28s (ex-penses).

Keywords: local authorities; financial situation; public finance; COVID-19 pandemic (search for similar items in EconPapers)
JEL-codes: H7 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:znm:journl:v:51:y:2021:i:3:p:29-45

DOI: 10.25944/znmwse.2021.03.2945

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