Aktywność organów jednostek samorządu terytorialnego a ich dochody transferowe

The authors present a complex definition of the local authorities activity concept in connec- tion with most common concepts of public finance: the decentralisation of public finance and the decentralisation of local tasks. The authors emphasise the complexity of relations between these concepts and the impact of this complexity of relations in the context of public finance crisis, activities aiming at reduction of discrepancies between regions, etc. The article shows also the need of detailed economic and law analysis and broad, professional discussions, taking into account, as the starting point, the analogy between Poland and Spain