EN
The article categorizes the determinants of the buying of insurance by the local governments in Poland. Division presented in article includes objective and subjective factors. Authors divide determi- nants into five groups: economic, legal, historical, cultural-organizational, and social. It is worth noting that some of the determinants have specific nature as it results from the public nature of the activities carried out by local government units. The impact of presented factors may vary in the different local governments. Comprehensive identification of possible determinants of the buying of insurance coverage by the local governments makes it easy to identify the determinants of the buying of insurance by a particular government.