The Measurement of Budget Outlays of Local Government Units for Removing the Natural Disasters' Effects – A Case of Polish Municipalities

ABSTRACT: The aim of the paper is the measurement of budget outlays of local government units for removing the natural disasters’ effects in Poland at the local level of municipality in years 2008-2017. Authors formulated a hypothesis: It is possible to measure the budget outlays of local government units for removing the natural disasters’ effects at the local level of municipality. Authors posed the research question: How should we measure the budget outlays of local government units for removing the natural disasters’ effects at the local level of municipality? The spatial range of the subject of research covers the area of Poland. The time span of the research concerned the years 2008-2017, which is a common period for all selected features. Data analysis was based on index analysis from the group of statistical methods and cartographic method – cartogram. Cartograms were generated in the QGis 3.6.3 program. The objective of the paper was attained. The carried out analysis made it possible to answer positive the research question. This allowed to test positively the hypothesis. Constructed indicator enabled the measurement of the relation of budget outlays of local government units for removing the natural disasters’ effects to the number of citizens of municipalities in Poland. In opinion of authors, the indicator should be applied in other countries. This issue requires further research at the local level of municipality. KEYWORDS: finance, outlay, local government, natural disaster, recovery, measure, indicator, municipalit