Instrumenty samorządu gminnego wspierające sektor małych i średnich przedsiębiorstw
Commune self-government’s instruments supporting sme’s sector

Summary/Abstract: The subject of the article is the analysis of instruments supporting SME’s sector being at the disposal of commune which is the main self-government unit. SME’s is the sector supported by regional governance, including commune. The development of the sector depends on its surrounding condition, including simplifications of starting as well as developing of enterprise’s activity. At the same time SME’s existence is related to the commune’s income – direct, such as estate tax or indirect, such as part of income tax. The conclusions for local governance concern its bigger commitments and more intentional application of instruments being under its disposal.

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