Deficyt i zadłużenie samorządów gminnych w świetle ograniczeń ustawowych
The deficit and the debt of local governments in the light of the statutory restrictions

Summary/Abstract: This article aims to present the legal conditions which affect on management of debt in municipalities and analysis of the financial result and the level of debt of local governments in the Subcarpathian region, and Poland. The debt of local government in 2007–2011 systematically increased. In most municipalities generated local government debt. I increased the budget deficit of municipalities. Although the government debt grew, it was lower than the statutory level.

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