Local government financing — present and direction of change

Abstract

The article analyzes the financial and legal situation of local government units. Based on examples from communes, counties and voivodships, as well as audits of the Supreme Audit Office and conclusions resulting from local government reports, it indicates elements which functioning often does not correspond with the expectations of these entities. The answer to the theses is to present proposals for in the future solutions in the context of financing local governments, the implementation of which would improve their financial standing. It should be noted that the proposed introduction of new solutions in financing local governments in order to improve their financial situation takes place with a small share of funds from the state budget.