Prowincje jako forma samorządu lokalnego w Hiszpanii.
Local government in Spain - provinces

Summary/Abstract: The article discusses the middle tier of Spanish local government – provinces. Spanish provinces are equivalent to Polish counties, but there more differences between them than similarities. As the knowledge of local government in Spain, including her provinces, is rather limited, the article sets out to present constitutional factors affecting Spanish provinces, their position in the structure of local government, as well as finances. Among the 50 Spanish provinces that are discussed in the article some are also autonomous communities (regions), four have special economic status ( foral), and the finances of three provinces differ in some respects from the finances of other provinces to which the principle called común applies. Local government on the Spanish offshore territories, the Balearic Islands and the Canary Islands, does not have any equivalent in the Polish system of local government. Because independence and financesare the most important for local governmentsas they determine their ability to carry out public tasks, the article presents quite a detailed picture of Spanish provinces’ revenues and expenditures and theirofficial classifications. The Spanish solutions discussed in the article may serve as a point of reference in discussions about local government in Poland, particularly about the status of Polish counties.

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