Sytuacja budżetowa gmin w latach 2014–2017
The Budgetary Situation in Municipalities in 2014-2017

Summary/Abstract: The article examines the level of income and expenditure of communes in 2014–2017. The article’s content includes research on changes that took place in the amount of income and expenditure in communes in Poland in 2014–2017. The subject’s literature, standards and legal regulations as well as reports on the implementation of local government budgets prepared by the Ministry of Finance and the Regional Accounting Chamber were used to achieve the research objective. Particular attention was paid to investment expenditure, which is an important impulse for the development of local government units.

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