Subwencja wyrównawcza jako źródło wsparcia finansowego gmin w Polsce
Compensatory subsidies as a source of financial support for Polish communes

Summary/Abstract: In this research, the use of state subsidies is evaluated as a mechanism for increasing income for Polish municipalities and the consequences of this kind of transfer from the state budget to the municipal budget. The study is based on statistical data gathered by the Regional Data Bank, GUS. In conclusion, the paper states that this kind of subsidy might contribute to balancing the municipal budget, but it cannot be considered as a driving force for creating future opportunities to increase fund for Polish municipality budgets.

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