Differentiation of the financial standing of the municipalities of Świętokrzyskie voivodeship in the aspect of their financial independence

Purpose – The purpose of the article is to rate the diversity of the financial situation of municipalities in Świętokrzyskie voivodship in relation to their financial independence. Research method – The financial situation and independence are multidimensional. They are shaped by, among others, economic, legal and financial factors. The assessment of the financial standing and independence was based on the value of the synthetic measure determined by the TOPSIS method. The study covered the years 2009-2018. The article uses data obtained from the Regional Accounting Chamber of Kielce. Results – The subject of the discussion presented in the article are the issues of the financial situation and independence of the municipalities (102) of Świętokrzyskie voivodship. As part of the research, a set of diagnostic variables was selected, their nature, synthetic measure, and their division into quartile groups were determined. Originality / value – Stability and certainty of income determine the scope and level of tasks performed by the municipalities. The financial situation and independence of municipalities are not a permanent category. The financial situation of the municipalities in Świętokrzyskie voivodship was shaped by the development potential, the level of financing public services and implemented transfers, income and expenses independence and budget solvency. The best municipalities were characterized by a good situation and a high level of financial independence.