THE FINANCIAL SITUATION AS A STIMULANT OF THE COMPETITIVE POSITION OF RURAL COMMUNES IN THE ŚWIĘTOKRZYSKIE VOIVODESHIP

Abstract

Market conditions force local governments to take actions directed to the development and improvement of competitiveness. The efficiency of municipalities is determined by the efficiency and dynamics of development of the entire economy. The financial situation is a component of the competitiveness and responsibility of local authorities for the socio-economic development of the commune. The aim of the article is to analyse the spatial disproportions of the financial situation of rural communes in relation to their competitiveness using the TOPSIS synthetic measure. The analysis was conducted in a system of 69 rural communes of the Świętokrzyskie province. To assess the financial situation, the following were used: own income, local taxes and fees, income from PIT and CIT, operating surplus, transfer income and EU funds, property (investment) expenses, as well as interest and debt expenses. The conducted research showed that in the analysed period of 2007–2017 communes were characterized by stable diversification of financial situation and competitiveness.

Keywords

• financial situation, competitiveness, rural communes, synthetic measure