Purpose of the study: The municipal waste management system covers all activities related to waste, and its organization is a mandatory task of the local government. The system is financed by income from fees paid by property owners in the commune and should be balanced. The aim of the paper is to assess the functioning of waste management systems in selected cities in Poland, in terms of their self-financing.
Methodology: The comparative analysis covered the revenues and expenses related to municipal waste management systems as well as the fee rates in 2020. In some cases, the change of the phenomenon over time was analyzed.
Main findings: In seven out of ten analyzed cities, the system was deficient, while the other ones generated a surplus, which could result from an increase in the fee rates. Compared to other cities, high rates do not cause a surplus of the system, an example of which is Łódź. The presented data, concerning the last two or three years, are insufficient to explain clearly what is behind the shortages of municipal waste management systems.
Application of the study: The content of the paper may be useful for local government practitioners and other people dealing with the effectiveness of municipal finance.
Originality/Novelty of the study: The municipal waste management system in communes, described in the paper, is used in Poland since 2013 and is still being modificated. There are no studies on its effectiveness and efficiency. The presented data may inspire to a deeper analysis, which should be subjected to the financial efficiency of municipal waste management systems in the time perspective.
Innovative solutions used in services in municipal waste management systems
