Regionalne zróżnicowanie sytuacji finansowej gmin w Polsce
Local differences in the financial situation of municipalities in Poland

Summary/Abstract: The aim of the study is to make the assessment of the financial situation of municipalities in Poland and its diversity in different regions in 2007-2013. The analysis was carried out by using the following division of municipalities: rural, urban-rural and urban areas (city with district rights were distinguished). Various indicators were used to assess the financial situation of municipalities: total income and own income per inhabitant of municipality, financial independence, the ability to realize the investments, budget outturn and the operating result, debt. The financial situation of Polish municipalities worsened in 2007- -2013. Both the range of financial autonomy of municipalities and investment opportunities decreased. At the same time the financial results worsened and the debt increased. As a result, there has been a reduction of local government investments.

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