ABSTRACT
The possibilities of increasing local government revenues depend to a large extent on the efficient management of local government units, as well as on macroeconomic conditions and unpredictable events that may significantly disrupt the process of economic and social changes. The appearance of the Covid-19 pandemic in 2020, numerous restrictions related to combating it, and the observed inflationary processes intensified by the war in Ukraine had a negative impact on the activities of local governments in Poland, especially municipalities, which account for over 75% of local government finances.
