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EN
The article presents the currently binding legal regulations that determine the financial policy of communes in Poland. It also describes the main tendencies in changes occurring in the incomes and expenditures of rural communes as well as the remaining communes. In the part covering the results of surveys of three chosen communes: Steszew, Zator and Drobin, the text provides examples of financial strategies applied by communes characterised by a different initial situation and using different methods to finance their development.
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