Local Government Finances and Elections in Poland, 2008–2023

The dataset covers all municipalities in Poland over the period 2008–2023. It includes detailed data on municipal revenues and expenditures, broken down by sections, chapters, and budgetary items, in accordance with the Regulation of the Minister of Finance on the detailed classification of revenues, expenditures, income, outlays, and funds originating from foreign sources. In addition, the dataset contains results of parliamentary and local elections for the corresponding years, with a particular focus on mayoral elections (city presidents, town mayors, and village mayors), supplemented by information on the political affiliation of elected officials. The database was designed to support the analysis of the soft budget constraint (SBC) phenomenon in the financing of local government units in Poland.