A Comparative Analysis of the Financial Management of the Municipalities of Tuczępy and Gnojno (2021–2023) in the Context of the Financial Condition of Rural Municipalities in Romania
DOI:
https://doi.org/10.15584/te.2025.7.2.2Keywords:
local government finance, municipal budget, municipal debt, rural municipalities, RomaniaAbstract
This study presents a comparative analysis of financial management in two Polish rural municipalities—Tuczępy and Gnojno—between 2021 and 2023, framing their budgetary performance against the fiscal reality of rural local governments in Romania. The findings reveal a clear divergence: while Tuczępy maintains strong financial autonomy, a stable operating surplus, and a clear focus on development investments, Gnojno faces severe financial distress marked by an operating deficit, high per capita debt, and heavy reliance on central government funding—a structure remarkably similar to underfunded Romanian comunas. Ultimately, the research proves that macroeconomic and geographical factors alone do not dictate municipal performance; rather, a proactive local strategy for managing financial risk and developing an independent tax base is the decisive factor for long-term stability in Central and Eastern Europe.
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