Liabilities of Local Government Units in Poland: Identification and Analysis of Diversification Factors

Purpose: The article aims to identify the factors that influence levels of debt in Polish local governments. Specifically, we look at structure units' revenue and expenditure try determine which characteristics have a significant impact on levels. Design/Methodology/Approach: We divide our analysis into three types municipalities, urban, rural, urban-rural municipalities. find each this type municipality has different determinants level. Findings: This provides solid recommendation for researchers policy makers carefully derive conclusions from analyses made total population units, as their heterogeneity may significantly research results. Therefore, recommendations actions should not be homogeneous across all Practical Implications: identifies income budgets are statistically positively or negatively size public government units. aspect paper means results can used manage units assess stability by external agencies. Originality/Value: obtained line with previous extend knowledge indebtedness study carried out allows proves is also affected these