The structure of income of Lubuskie Local Government Units

This study is of descriptive and explanatory character. It refers to the presentation of income of Lubuskie local government units in 2015–2016 in the area of financial independence and depiction of income items in the budget structure of municipalities. The aim of the study is to familiarize the reader with the structure of income of Lubuskie local government units. The following research methods were used in the work: literature studies, analysis and inference. An in-depth analysis of the sources of external law and inference on the basis of available report on the implementation of budgets by Lubuskie local government units in 2016, the results of the supervisory, opinion-giving and audit activity of the RIO (Regional Camber of Audit) in Zielona Góra were also necessary.