2021
DOI: 10.1007/s11115-021-00569-7
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Financial instruments used by Polish municipalities in response to the first wave of COVID-19

Abstract: Studies on the influence of COVID-19 on municipalities are scarce, although it was precisely municipalities that stood in the first line of combat. It is important to estimate the negative budgetary consequences of the crisis for municipalities and to detect potential patterns in the application of their anti-crisis financial instruments. Our study reveals that the initial response of Polish municipalities to the pandemic crisis in this area varied depending on their administrative type, the amount of current … Show more

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Cited by 16 publications
(8 citation statements)
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“…The most recent research focusing on the COVID-19 pandemic's effects has examined municipalities' financial interventions to help locals cope with the crisis [27] and has explored various types of economic aid in different cities [28]. The present study contributes to this literature by providing a different perspective based on residents' perceptions of the pandemic's impacts on their city's tourism.…”
Section: Discussionmentioning
confidence: 98%
See 1 more Smart Citation
“…The most recent research focusing on the COVID-19 pandemic's effects has examined municipalities' financial interventions to help locals cope with the crisis [27] and has explored various types of economic aid in different cities [28]. The present study contributes to this literature by providing a different perspective based on residents' perceptions of the pandemic's impacts on their city's tourism.…”
Section: Discussionmentioning
confidence: 98%
“…Some studies have focused on local communities' resilience in tourism, but the COVID-19 crisis's effect on the perceptions of urban communities heavily dependent on tourism has not yet been specifically studied [13,[23][24][25][26]. Previous research has assessed the impacts of municipalities' financial interventions to help residents cope with COVID-19 [27] and has explored various types of economic aid in different cities [28].…”
Section: Introductionmentioning
confidence: 99%
“…Local government is divided into three levels: gminas (gmina), powiats (powiat) and regions (województwo). As of December 31, 2019, there were: 16 regions, 314 poviats and 2,477 communes (Kańduła & Przybylska, 2021). Communes and counties are local in character, regions are the highest level of local government.…”
Section: The Place Of the Małopolska Center For Entrepprenership In T...mentioning
confidence: 99%
“…W połowie ankietowanych gmin udzielano ulg na wniosek podatnika, w 41% odraczano termin płatności podatków i opłat lokalnych. Jak dowodzą Kańduła i Przybylska (2021), instrumenty podatkowe były najczęściej stosowane w gminach miejskich, w tym w miastach na prawach powiatu, a najrzadziej w gminach wiejskich. Oceniając postawę gmin, należy pamiętać, że są one samodzielne, ale nie autonomiczne.…”
Section: Dyskusjaunclassified