Abstract
The article presents selected aspects of the functioning of local government in Poland under the conditions of the epidemic in connection with the SARS-CoV-2 coronavirus. More space is devoted to the systemic aspects, while the substantive and procedural aspects have only been signalled, because their development goes beyond the scope of this study. The objective of this research paper is to provide an answer to the question to what extent the current regulations, taking into account the new legal regulations, enable the implementation of public tasks and how the new regulations modify the current tasks. The article formulates the thesis that the current regulations may be applied under epidemic conditions, but after making modifications necessary to ensure the efficiency and effectiveness of the functioning of local government. The regulation concerning the functioning of local self-government in the state of an epidemic is scattered and requires ordering. During the state of epidemic there was a strengthening of digitalization in the sphere of performing public tasks.
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