Structure and Sources of Revenue in Provincial Budgets in Poland, with Particular Emphasis on EU Funds and National Support Mechanisms
Purpose: The purpose of this article is to analyse the revenues of provincial budgets in Poland in 2022–2024, with particular emphasis on funds from the state budget, European Union funds and the National Recovery Plan. The study focuses on assessing the spatial variation in the absorption of funds and identifying the main trends in the use of external financing. Design/Methodology/Approach: The study uses statistical data from the Local Data Bank of the Central Statistical Office and official reports of the Ministry of Finance and the Polish Development Fund. The analysis was carried out using quantitative and comparative methods, enabling the identification of dynamics of changes and the determination of the share of individual provinces in the national distribution of funds. Findings: The results indicate a significant decrease in the value of payments on a national scale in the analysed period (by over 20% in 2022–2024), and at the same time a growing spatial diversity in the absorption of funds. The largest beneficiary was Greater Poland, whose share in 2024 amounted to over 16% of the total funds. Declines were observed in particular in the provinces of Eastern Poland, such as Lubelskie, Podlaskie and Świętokrzyskie. The results confirm that the absorption of funds depends on the institutional and economic potential of the regions and the timetables for the implementation of EU programmes and the National Recovery Plan. Practical implications: The findings of the study can be used to shape the state's redistribution policy and EU fund programming. They show the need to strengthen the absorption capacity of weaker regions and introduce mechanisms to balance support in order to limit the growth of regional disparities. They can also serve as a basis for local government actions in the area of long-term financial planning. Originality/Value: The article contributes new knowledge through a detailed analysis of regional differences in the absorption of EU and national funds, as well as by identifying the mechanisms responsible for the decline in payments in 2022–2024. Until now, the literature has been dominated by nationwide studies, while this study takes into account the spatial structure of financing and its consequences for cohesion policy.