SPATIAL DIVERSITY OF THE FINANCIAL SITUATION OF COMMUNES OF THE ŚWIĘTOKRZYSKIE VOIVODSHIP IN 2007-2017

Actions taken at the local level should aim, among others, at: supporting development initiatives aimed at improving the quality of life of local communities, supporting the local labor market, building or improving the quality of infrastructure or the state of the natural environment. The financial situation of the commune is closely correlated with the level of local development, understood as a complex of quantitative and qualitative transformations in a given commune. The aim of the article is to analyze the spatial disproportions of the financial situation using a synthetic measure. The analysis was made in the system of rural communes of the Świetokrzyskie Voivodship. As source material, data from the Regional Accounting Chamber (Kielce branch) for 2007 and 2017 were used. The division of communes into classes of units with a similar level of the financial situation allows to state that in the high (I) classes, communes with a developed industrial function dominated, with a developing labor market, with a large number of enterprises in the SME sector, with a disappearing agricultural function. Whereas in the lowlevel class (IV), there were units with a traditional agricultural function. The values of the synthetic measure indicate a similar reaction of municipalities to changes in the economy and the spatial stability of the studied phenomenon. In 2007, the measure of the financial standing (OE) of rural communes in the Świetokrzyskie Voivodship ranged from 0.64 to 0.80, while in 2017 from 0.56 to 0.80; TOPSIS measure in 2007 from 0.31 to 0.47 and in 2017 from 0.30 to 0.51 (TOPSIS). The financial situation was strongly correlated with own revenues, revenues from local taxes and transfers from the state budget, investment and current expenses, the balance of migration or the number of economic entities and natural persons conducting economic activity.