Abstract
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.The papers published in the ASEJ Journal (alternate title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej) - published by the University of Applied Sciences in Bielsko-Biała, are online open access distributed (Creative Commons Attribution CC-BY-NC 4.0 license). The Publisher cannot be held liable for the graphic material supplied. The printed version is the original version of the issued Journal. Responsibility for the content rests with the authors and not upon the Scientific Journal or Bielsko-Biala School of Finance and Law.
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