Investment activity of local self-government in 2004–2009

Justyna Łukomska-Szarek, Alfreda Zachorowska


This paper focuses on the investigations of investment activity in local self-governments in terms of ratio analysis in Poland. Based on theoretical considerations, the selected financial ratios were analysed. In particular, the share of investment expenditure of local self-governments in total budgetary expenditure and their dynamics were investigated. Other analysed factors included investment expenditures per capita. The studied period covered the years 2004–2009, which allowed for the assessment of tendencies for the analysed variables to change in time.


investment, local self-government, self-financing


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Print ISSN: 1643-8175, Online ISSN: 2451-0955, DOI prefix: 10.19197, Principal Contact: