Introduction / 9
List of abbreviations / 11

Chapter I
The principle of subsidiarity and the principle of decentralisation as the foundation for the functioning of local government in PolanD / 13
1. Introduction / 13
2. Principle of subsidiarity / 15
3. Principle of decentralisation / 21
4. Summary / 29

Chapter II
Memb ership as a derivative of territorial division / 33
1. Introduction / 33
2. Constitutional criteria for membership of local government units / 35
3. Statutory arrangements determining membership of local communities / 38

Chapter III
Public tasks carried out by the local authorities / 45
1. Concept of a public task / 45
2. The constitutional concept of the public tasks of local government / 47
3. Public tasks in local government laws / 53
3.1. Tasks of the municipality / 55
3.2. Tasks of the county / 60
3.3. Tasks of the voivodeship / 63

Chapter IV
Financing of local government / 67
1. Introduction / 67
2. Revenues of local authorities / 69
2.1. Adequacy of local government revenues in relation to tasks performed / 69
2.2. Types of local government revenue / 71
2.3. Sources of local government revenue / 75
2.3.1. General issues / 75
2.3.2. Own revenue / 75
2.3.3. General subsidy / 77
2.3.4. Earmarked grants / 78
2.4. Consequences of changes in the tasks and competences of local government units / 79
3. Local taxes and charges / 80
3.1. Tax authority of local authorities / 80
3.2. Amount of local taxes and charges / 81
3.3. Tax exemptions for objects / 82
4. Regional chambers of accounts / 83

Chapter V
Local government system / 85
1. Introduction / 85
2. Constitutional conditions of the local government system / 87
3. Local government bodies / 91
3.1. Municipal authorities / 92
3.2. County authorities / 112
3.3. Voivodeship self-government bodies / 123
4. Forms of representative and direct democracy in local government / 133
4.1. Elections to the constituent and executive bodies of local authorities / 133
4.2. Local referendum / 141

Chapter VI
Supervision of local government / 147
1. Introduction / 147
2. Constitutional determinants of local government supervision / 150
3. Statutory solutions for the supervision of the activities of local authorities / 153
4. Control measures / 160
5. Corrective measures / 162

Summary / 173
Bibliography / 177