AN ASSESSMENT OF THE FINANCIAL SITUATION OF NATURALLY VALUABLE RURAL COMMUNES IN POLAND

The aim of this article was to identify and assess the financial situation of naturally valuable rural communes in Poland, set against the background of other rural communes and the entire country. The empirical material of the article concerns the whole of Poland, as well as all its rural communes. The figures concerning the years 2019–2021 were retrieved from the Local Data Bank of the Central Statistical Office in Warsaw. The collected and structured empirical material was developed in a descriptive, tabular, and graphic form, using a comparative analysis. Furthermore, all diagnostic characteristics were presented as a score, illustrating the financial situation of naturally valuable rural municipalities in Poland compared to other rural municipalities as well as the entire country for 2019–2021. This was an innovative approach to the discussed research problem. The analysis of statistical data confirmed the research hypothesis that the local governments of naturally valuable rural communes in Poland use the resources of the natural environment and successfully cope with existing difficulties related to the need to protect nature. Thus, they achieve similar economic and financial results to other rural communes in the country.