THE DEVELOPMENT LEVEL OF NON-AGRICULTURAL ECONOMIC ACTIVITY OF INDIVIDUALS AND THE FINANCIAL SITUATION OF RURAL MUNICIPALITIES IN POLAND

Purpose: The aim of the article is to identify and assess the importance of the activity of natural persons in the development of non-agricultural economic activity for the financial situation of rural communes in Poland. Design/methodology/approach: The significance of the activity of individuals in the development of non-agricultural economic activity was identified and evaluated for the financial situation of rural communes in Poland. The empirical material of the article concerns all rural communes in Poland. The numerical data come from the Central Statistical Office Local Data Bank in Warsaw and concern five years, i.e. 2018-2022. The collected and organised empirical material was developed in descriptive, tabular, and graphical form, using the comparative analysis method. For the purposes of the research, the indicator of the level of development of nonagricultural economic activity of individuals in a given local government unit (commune) was used. A point assessment of the financial situation in the studied groups of rural communes was also made against the background of all rural communes in the entire country. Findings: The analysis of the collected statistical data and the point assessment of the financial situation in the examined groups of rural communes against the background of all rural communes in Poland for the years 2018-2022 confirmed the research hypothesis put forward in the article, which assumes that the financial situation of rural communes in Poland is related to the activity of natural persons in the development of non-agricultural economic activity, and it is clearly the best in the group of units with high activity of natural persons in this area. Originality/value: The originality of the article lies in its original approach to the analysis of the research issues. For the purposes of the research, an indicator of the level of development of non-agricultural economic activity of individuals in a given local government unit (municipality) was used, which is a new approach to the research problem undertaken in the article. Additionally, a point evaluation of all diagnostic features illustrating the financial situation in the studied groups of rural communes against the background of all rural communes in Poland for the years 2018-2022. The work is addressed mainly to local government officials responsible for public local government finances, as well as for the conditions, possibilities, and directions of local socioeconomic development of rural communes in Poland.