Abstract
The subjectivity and independence of local self-government expressed in theConstitution of the Republic of Poland and concretized in local government laws has a systemicsignificance for determining its position in the state and in the law. Local self-government isthe key principle of the organization of public administration in Poland. Local governmentunits, i.e., municipalities, counties and provincial governments, are entities endowed with rightsand obligations and entities performing public tasks. They can be described as independentcorporations of local society, created by law, with their own internal organization, endowedwith the attribute of legal personality, subject to state supervision to the extent prescribed bylaw.
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