Podział administracyjny a system finansowania gmin w Polsce

The aim of the paper is to assess the impact of the territorial division on the finances and activity of Polish local government units (LGUs). The basis for such an assessment was both an analysis of changes in the administrative division and an analysis of statistical data. The authors have drawn some conclusions concerning changes in the administrative system. The most important recommendation is to decrease the number of local government units, which would lead to reducing disparities in their financial capacity. Although the paper focuses mainly on the basic LGU (municipality), it also mentions the problem of powiats and voivodeships in the current shape.