Wyzwania finansów publicznych wybranych gmin województwa śląskiego: Diagnoza i propozycje rozwiązań

This article evaluates the financial situation of selected municipalities in the Silesian Region (2019–2023) and identifies key financial challenges for local government units (LGUs) in light of economic, demographic, and spatial changes. The study covers 20 municipalities, selected based on their share of own-source revenues, and applies both quantitative and qualitative methods. It includes analysis of financial autonomy indicators, revenue and expenditure trends, and correlations between own revenues and investment capacity. A review of strategic documents and a SWOT analysis were also conducted. Results show that urban and tourist LGUs have greater financial independence than peripheral ones, which are more reliant on government subsidies. The need to diversify revenue sources and optimize budgetary strategies is emphasized to strengthen fiscal stability.