Samodzielność finansowa jednostek samorządu terytorialnego w Polsce
Financial independence of local government units in Poland

Summary/Abstract: The aim of this article is to show the scope of financial independence of local government units in Poland. Financial independence is a consequence of decentralization of public administration and can be considered both in reference to incomes and expenses of local government units. When considering financial independence it is important to use objective measures, which should be treated comprehensively because of lack of universal measure.

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