WUEB Expert in Local Government Finance and Public Spending Efficiency – Dr Małgorzata Gałecka

WUEB Expert in Local Government Finance and Public Spending Efficiency – Dr Małgorzata Gałecka

Małgorzata Gałecka - zdjęcie profilowe

dr Małgorzata Gałecka

Dr Małgorzata Gałecka holds a doctorate in economics and is an Assistant Professor in the Department of Finance at the Wroclaw University of Economics and Business. Her work concerns public finance, in particular the efficiency of public spending, long-term budget planning and the effective use of public funds. Her current research focuses on the efficiency of cultural organisations and on interregional and fiscal inequalities between local government units. 

She is the manager of Impakt Dolny Śląsk, the Think Tank of the Wroclaw University of Economics and Business, and runs projects at the WUEB Centre for Research and Development of Local Government [check: official EN name]. She is the content coordinator of the Local Government Financial Ranking in Poland, prepared by the Wroclaw University of Economics and Business in cooperation with the Institute for Eastern Studies Foundation and the National Council of Regional Audit Chambers. The Ranking provides a comprehensive assessment of the financial situation of local government units in Poland. 

She is the author and co-author of studies on the financial condition of local governments, fiscal inequalities, public revenue and expenditure, and the influence of the financing system on local development capacity, and co-author of the book “Finanse jednostek samorządu terytorialnego: od teoretycznych podstaw do praktycznej analizy” (Local Government Finance: From Theoretical Foundations to Practical Analysis). She delivers research and analytical projects for the local government sector, prepares reports used in public debate on local finance, including studies for the Chancellery of the Senate of the Republic of Poland, and takes part in expert debates and panels on public finance and regional development.

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Services for business

  • Analysis and assessment of the financial condition of local government units 
  • Analysis of the efficiency of public spending and the use of public funds 
  • Expert reports and analyses on local government finance 
  • Research and analysis of the operational efficiency of cultural institutions 
  • Analysis of financial inequalities and socio-economic disparities between regions and local governments 
  • Analysis of financial and socio-economic data to support management and strategic decisions  

Sector expertise

  • Public finance 
  • Local government finance 
  • Assessment of the financial condition of local governments 
  • Efficiency of public spending 
  • Fiscal inequalities and financial disparities between local government units 
  • Efficiency and financing of cultural institutions  

Research expertise

  • Local Government Financial Ranking in Poland – content coordinator of the Ranking since the 2021 edition. The Ranking provides a comprehensive assessment of the financial situation of local government units in Poland and is prepared by WUEB in cooperation with the Institute for Eastern Studies Foundation and the National Council of Regional Audit Chambers. 
  • Local government finance research – author and co-author of studies on the financial condition of local government units, fiscal inequalities, public revenue and expenditure, and the influence of the financing system on local development capacity. 
  • Public sector efficiency research – quantitative studies of the efficiency and productivity of entities delivering public tasks, including cultural institutions. 
  • Publications – author and co-author of academic publications on public finance, local government finance, the efficiency of public institutions and regional inequalities, including the book “Finanse jednostek samorządu terytorialnego: od teoretycznych podstaw do praktycznej analizy” (co-author: Agnieszka Werwińska; Publishing House of the Wroclaw University of Economics and Business, 2025), which combines academic research with a practical approach to analysing and assessing local government finance. 
  • Cooperation between academia and local government – research and analytical projects for the local government sector and reports and analyses used in public debate on local finance. 
  • Expert experience and outreach – participation in conferences, debates and expert panels on public finance, local government finance and regional development, and dissemination of research results among practitioners and the wider public. 

Selected projects and commissioned work

  • Institute for Eastern Studies Foundation, in cooperation with the National Council of Regional Audit Chambers: content coordination and co-authorship of the Local Government Financial Ranking in Poland, an annual assessment of the financial situation of municipalities, cities, counties and regions. The results of the 2026 edition were presented on 12 May 2026 at the Royal Castle in Warsaw. More: uew.pl
  • Chancellery of the Senate of the Republic of Poland, Bureau of Analyses and Petitions (2024): co-author of the report “Raport z danymi liczbowymi obrazującymi stan finansów wybranych jednostek samorządu terytorialnego w latach 2019–2023” (Report with figures on the finances of selected local government units in 2019–2023), “Opinie i ekspertyzy” series, OE-503, Warsaw 2024. Document: senat.gov.pl
  • European Congress of Local Governments / Institute for Eastern Studies (2024): co-author of the report “25 lat trójstopniowego samorządu terytorialnego w Polsce” (25 Years of Three-Tier Local Government in Poland), Warsaw 2024.

Evidence of cooperation

  • WUEB news on the Local Government Financial Ranking 2026 (15 May 2026): uew.pl 
  • Local Government Financial Ranking 2024, WUEB International Cooperation Centre (7 October 2025): international.uew.pl 
  • Presentation of the Ranking at the Royal Castle in Warsaw, Department of Finance news (May 2026): katfin.ue.wroc.pl 
  • Senate Chancellery report OE-503 (Warsaw 2024): senat.gov.pl 
  • Book “Finanse jednostek samorządu terytorialnego: od teoretycznych podstaw do praktycznej analizy” (WUEB Publishing House, 2025): wydawnictwo.uew.pl 
  • Impakt Dolny Śląsk – Think Tank of the Wroclaw University of Economics and Business, unit page: uew.pl 

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