Wybrane aspekty zadłużania się samorządów gminnych w Polsce
Selected aspects of the indebtedness of municipalities in Poland

Summary/Abstract: The article presents the evaluation of municipalities’ indebtedness and differences of the types of communities in Poland in 2005−2012. Also the basic legal aspects regulating the issue of local government indebtedness in Poland and its limitations is described. The share of municipalities’ debt in the total public debt was lower than 3.2%.Therefore any restructuring or reduction in municipalities’ debt will not noticeably improve the situation of public finances. The municipalities’ debt rose quickly but in the examined years the payments of interest were not a problem.

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