Zadłużenie jednostek samorządu terytorialnego i jego determinanty

Abstract

The paper examines the prerequisites and effects of indebtedness of local government units in Poland, as well as identifies the determinants of their indebtedness, divided into legal-financial, political, economic-social and organisational-management ones. The level of indebtedness of these units in the years 2003–2020 is also presented. Cities with powiat status and municipalities are most heavily indebted, which is primarily related to local government investments carried out by them.