The limits of financial independence vs tasks of local government units

Local government units are an important link in the implementation of public objectives. It is related to meeting the needs of local communities as well as managing property and public funds. The article deals with the financial independence of local government units in the context of the implementation of the tasks of these units. The concept and types of independence of local government units from economic and legal perspectives and their limitations were reviewed. The author poses a question about the impact of the defined limits of financial independence of local government units on the implementation of tasks. The discussed issues are of an interdisciplinary nature. The activities of local government units are strictly regulated by law and should be analyzed from this perspective. At the same time, the concept of independence of local government units includes a reference to the foundations of local economy, which should direct their activities towards activities similar to local entrepreneurship. Summarizing the considerations, the author emphasizes that in the economic and legal system in Poland, there are rules guaranteeing local government units' financial independence, and the designated boundaries provide a stable basis for the implementation of assigned tasks. At the same time, it also emphasizes that the discussed independence is clearly distinguished from the independence of private enterprises.