<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>In the face of the COVID-19 pandemic, governments worldwide established various mechanisms to facilitate the pandemic response and ensure the state’s functioning. As a consequence, the economic impact of the COVID-19 crisis varies in countries, depending on the region. We are looking for answers to research questions: how the COVID-19 pandemic influenced the finances of local government institutions in 2020–2021; Is it possible to distinguish the types of units where this impact was greater or smaller, and whether and how the pandemic-related legislation influenced the fiscal relations between the state and local government, especially in the context of the local government institutions’ financial independence. We have noticed that financial solutions dedicated to local government units, as well as making local government fiscal rules more flexible, allowed to maintain the potential of the local economic base. They also had a diversified impact on the Polish local government institutions’ income level.</p>
</abstract>

In the face of the COVID-19 pandemic, governments worldwide established various mechanisms to facilitate the pandemic response and ensure the state’s functioning. As a consequence, the economic impact of the COVID-19 crisis varies in countries, depending on the region. We are looking for answers to research questions: how the COVID-19 pandemic influenced the finances of local government institutions in 2020–2021; Is it possible to distinguish the types of units where this impact was greater or smaller, and whether and how the pandemic-related legislation influenced the fiscal relations between the state and local government, especially in the context of the local government institutions’ financial independence. We have noticed that financial solutions dedicated to local government units, as well as making local government fiscal rules more flexible, allowed to maintain the potential of the local economic base. They also had a diversified impact on the Polish local government institutions’ income level.

The Impact of the COVID-19 Pandemic on Subnational Finance: Polish Experience

Wroclaw University of Economics and Business

Studies in Logic, Grammar and Rhetoric

This work is licensed under the Creative Commons Attribution 4.0 International License.

{"article-title":"The Impact of the COVID-19 Pandemic on Subnational Finance: Polish Experience"}

In the face of the COVID-19 pandemic, governments worldwide established various mechanisms to facilitate the pandemic response and ensure the state’s...

The Impact of the COVID-19 Pandemic on Subnational Finance: Polish Experience

Published Online: Dec 30, 2022

Page range: 499 - 516

DOI: https://doi.org/10.2478/slgr-2022-0025

Keywords
local government units, interregional diversity, public finance, covid-19

© 2022 Leszek Patrzałek et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

The Impact of the COVID-19 Pandemic on Subnational Finance: Polish Experience

Published Online: Dec 30, 2022

Page range: 499 - 516

DOI: https://doi.org/10.2478/slgr-2022-0025

Keywordslocal government units, interregional diversity, public finance, covid-19

© 2022 Leszek Patrzałek et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Keywords
local government units, interregional diversity, public finance, covid-19