文章基本信息

标题：Costs Of Local Government Administration – The Results Of A Pilot Study
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作者：Halina Łapińska ; Paweł Mrowiec
期刊名称：Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
印刷版ISSN：2543-9103
电子版ISSN：2543-411X
出版年度：2018
卷号：22
期号：1
页码：13-18
DOI：10.19192/wsfip.sj1.2018.2
语种：English
出版社：Bielsko-Biała School of Finance and Law
摘要：The significant elements in the structure of expenditures of local government units (LGUs) are expenditures in the section \"Public administration\" covering, among others, expenditure on remuneration and derivatives of remuneration. The aim of the paper is to present the results of a pilot study on the administrative costs of local government units. The survey took place in September 2017 and covered one hundred local government units at the basic level, including five cities with district rights. In the units surveyed, the share of administrative costs in total expenditure is diversified, but the lowest occurs in cities with district rights.
关键词：local government units;public administration;public finances