Financial and Legal Aspects of Local Government Units' Promotion Measures

• Autorzy: Barbara Pawełko-Czajka , Jędrzej Czajka
• Języki publikacji: EN

Abstrakty

EN

Aim: The aim of the paper is to discuss how local government units perform their direct responsibilities in light of the audit practice of Najwyższa Izba Kontroli (NIK) (Supreme Audit Office). Effective promotional measures on the part of local government units (LGUs) contribute to improved quality of services they provide, to enhancing LGUs' positive image, to raising their attractiveness and competitiveness, to reducing unemployment as well as to strengthening local identity. Design / Research methods: The first section of the paper is concerned with placing the LGU's promotional measures within the framework of local marketing theory. Next, the discussion centers around the legal basis for conducting promotional activities and their place within the LGUs' direct responsibilities, at their various levels. What deserves to be highlighted is the differentiated focus of provisions on self-governing commune, district and voivodship. The subsequent section of the paper analyses the rules on budgeting the LGU's promotional actions. The paper ends with a discussion on audits carried out by NIK within the scope of LGUs' promotional activities.The method employed consisted in a critical analysis of the relevant provisions of law, academic literature and information on NIK's audit findings. Conclusions / findings: The provisions applying to tasks pertaining to promotion have been formulated in a very general way, and so the authors decided to compare them with the interpretation of an audit body, such as NIK. A particular emphasis was placed on financial aspects of promotion by local governments, as they are the focus of NIK's interests, with the Office conducting audits based on the criteria of legality and cost-effectiveness. Originality / value of the paper: Through its discussion of audit findings referring to LGUs' promotional actions, the paper sheds new light on the very general provisions constituting their legal basis. Implications of the research: This paper may be of practical assistance to LGUs' employees responsible for promotion in terms of good and bad practices - from the view of audit authorities. (original abstract)

Słowa kluczowe

EN

Local government units; Local government finance; Legal regulations; Promotion

PL

Jednostki samorządu terytorialnego (JST); Finanse samorządu terytorialnego; Regulacje prawne; Promocja

• Czasopismo: Central and Eastern European Journal of Management and Economics
• Rocznik: 2018
• Tom: 6
• Numer: nr 3
• Strony: 33--49

Twórcy

autor

Barbara Pawełko-Czajka

• WSB University of Wrocław, Poland

autor

Jędrzej Czajka

• University of Economics in Wrocław, Poland

Bibliografia

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Identyfikatory

DOI

10.29015/ceejme.739