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Te decentralization of public finances in Poland has resulted in the division of tasks between State and Local Government Units (LGUs): municipalities/communes, counties and provinces.
Together with the division of tasks, sources of income have been divided. Unfortunately, own incomes granted to local units are not sufcient for the carrying out of those tasks. Since 2014, EU membership has opened up new opportunities for Polish local government funding, especially for investment projects. Also legal acts that create the framework for the public finance
system ensure additional sources of income such as non-earmarked transfers and earmarked
grants. Te aim of this article is to present the system of local fnance in Poland. Analysis covers
the years 2009–2013. Necessary data was acquired from the Ministry of Finance and Polish
Statistical Ofce websites.
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