Zadłużenie gmin w Polsce w latach 2010–2014 – zarys problematyki

The article presents the financial position of Polish communes. Except that, it describes the relationship between the financial position of the local self-government finances and theeconomy of the state. Financial data of Polish communes was analysed from 2010 to 2014. The ways of the financial management in communes are presented together with the factors, which determine these ways. Next, the current economic situation is presented with particular references to the national debt. In relation to the national debt a level of indebtedness of Polish communes is also analysed.