Abstract
Financial independence is an important factor in socio-economic development, especially in rural areas. Rural gminas (communities), mainly located peripherally to larger urban centers, have significantly lower revenue potential. This also means a lower level of financial independence of rural gminas, which in turn can be a barrier in multifunctional rural development. This issue is a priority for the European Union. The main objective of this article is a synthetic assessment of the level of financial independence of rural gminas in the Wielkopolskie voivodship in 2013. The basis of information studies, using the method TOPSIS (Technique for Order Preference by Similarity is an Ideal Solution) to assess the financial condition of municipalities, were data from the Central Statistical Office (Local Data Bank — Public finances for 2013) and Ministry of Finance (Indicators for assessing the financial position of local government units in 2011—2013).
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