Financial structure of local government projects in Poland and global trends

The aim of the paper is to analyse and evaluate the financial structure of local infrastructure projects in Poland, divided into types of local governments, as compared with the financial structure of both global and European infrastructure projects. The research is based on secondary data from statistics published by specialised periodicals and agencies, as well as on data included in budget implementation reports published on the website of the Ministry of Finance. The analysis covers the financial structures of infrastructure projects on the global and European scale in the years 2015, and in Poland in the years 2015-2016.