The Impact of Government Spending on DESI Indicators in Poland
DOI:
https://doi.org/10.15678/SER.2026.1.08Keywords:
digital transformation, DESI indicators, public expenditure, COFOG classification, PolandAbstract
Background: Digital transformation reshapes Poland’s economy and society, yet Poland still falls short of digital maturity, particularly in digital skills and in the uneven adoption of technology across sectors.
Research objectives: The study assessed the level and dynamics of digital transformation in Poland using DESI indicators and analysed the institutional conditions that support the implementation of disruptive technologies through patterns of public expenditure.
Research design and methods: The analysis drew on Eurostat DESI variables (2018–2024) and COFOG public expenditure categories, and applied correlation and regression analyses to examine the relationships between categories of government spending and digital transformation indicators.
Results: Strong positive correlations emerge between electronic information sharing and safety (0.88) and environmental protection (0.87). Public services expenditure demonstrates the strongest impact (β = 23.53), while education shows paradoxical negative coefficients (β = -20.02), suggesting substitution effects or structural deficiencies.
Conclusions: Poland’s digital transformation follows complex patterns. Strategic investment in digital government infrastructure creates leverage points, yet safeguards must prevent the erosion of the education and cultural sectors. Therefore, inclusive development requires integrated fiscal approaches that balance technological progress with traditional services.
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