Abstract
In the period of 2018–2022 Polish government implemented the record number of programs for financial support of local governments. Their aim was to improve local services, maintain the high level of investments, aid in the fight against COVID-19 pandemics and rebuilding the economy, as well as equalising the potential decline of incomes related to the taxation reforms implemented since 2019. Programs on the record amount of 135,58 billion PLN helped to remain the investments on the earlier level, as the COVID-19 pandemics caused only temporary decline in own revenues.
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