Financial condition of local government in Poland as a factor stimulating the innovation of economy

The paper focuses on the financial situation of local government units in Poland in 2005–2010. It presents the results of operational issues relating to local government, based on the implementation of budgets and structures relating to: income, expenditure, main investment expenditure, debt, and budget deficit. Analysis was conducted for all levels of local government (commune – gmina, district – powiat, province/voivodship – województwo) and its various types (urban commune, urban-rural commune and rural commune, county and town with the rights of a county)