Działalność gminy w Niemczech i Polsce – uwarunkowania prawne, organizacyjne i finansowe
Activities of municipalities in Germany and Poland – legal, organizational and financial factors

Summary/Abstract: The article aims to present aspects of legal, organizational and financial factors related to the functioning of municipalities in Germany and Poland. Local governments have similar structures both in Poland and in Germany in spite of different state regimes. In both countries municipality has been recognized by the Constitution as a basic unit of local government. Municipality has guaranteed legal personality and independence. Local government is responsible for a substantial part of local public tasks. Sources of income of municipalities are provided by law.

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