Możliwość zwiększania dochodów osiąganych z majątku komunalnego

The article examines municipal assets’ management in the context of the revenue derived from assets by municipalities and cities with powiat status in Poland. The author first describes the specificity of the financial management in the public sector, with particular emphasis on the revenues obtained by local government units from assets. Next, based on the study of a sample of Polish municipalities and cities with powiat status, he describes changes to the revenue from municipal assets. In the final section, the possibilities of increasing revenue from this source are evaluated.