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With the introduction of market economy in Poland into all sectors of life, the phenomenon of competitiveness appeared also among territorial units. This competing may refer to different kinds of benefits determining the impuls for socio - economic development, such as access to financial resources, skilled workforce, attraction to new investors, attraction to the potential consumers (tourists, students, patients'), etc. Therefore, it can be said that the market economy somehow forces municipalities and counties, as well as enterprises, for undertaking marketing efforts. This competitive situation has nowadays become a stimulus to the development of marketing concepts and to treating territorial marketing as a significant factor in the local development.
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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