Środki europejskie w gminach w perspektywach finansowych 2007–2013 i 2014–2020

Purpose – The aim of the article is to assess the value of European funds in communes in the financial perspectives 2007–2013 and 2014–2020, broken down into individual types of communes and in regional terms. Research method – The analysis was carried out on the basis of data generated from a local data bank using literature and program documents. The article was written on the basis of the value of European funds in the financial perspectives 2007–2013 and 2014–2020. Results – The conducted analysis shows the continued domination, both in the financial perspective 2007–2013 and in the 2014–2020 financial perspective, of municipalities in terms of the value of projects implemented in municipalities. It is visible both nationally and regionally. The regional approach does not show any fundamental changes in the share of individual voivodeships in the value of funds, taking into account financial perspectives examined. Originality /value / implications /recommendations – The issue of spending European funds by local government units is often discussed in the literature. However, the article focuses on the presentation of urban, rural and urban‑rural communes, presenting data on two EU financial perspectives. The article contains a regional analysis of the study area, graphically presenting the share of European funds in individual types of communes in each voivodship.