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One of the most popular ideas behind development at all levels of management in recent years is sustainable development. This study attempts to analysis financial determinants of sustainable development in local governments. The paper included to analyse and evaluate budgetary revenues and expenditures on environmental protection in local government entities, their operational and total sustainability, based on the data obtained from the Central Statistical Office of Poland collected in Local Data Bank. The historical data collected in the study allowed for ex-post analysis, calculation of the necessary indicators and assess them in the years 2008-2014. The analysis was carried out through comparison, and the data for local governments in gminas of the Silesian Voivodeship were compared to arithmetic means of gminas in total in Poland.

The financial conditions of sustainable development in local governments in gminas of the silesian voivodeship