Depopulacja i starzenie się ludności – konsekwencje dla finansów gmin w Polsce

The object of the research undertaken in the article is to present the currently increasing demographic phenomena: depopulation and population ageing in Poland and their spatial differentiation, as well as their impact on the financial situation of municipalities. The authors used methods typical of social sciences, such as methods of empirical cognition. Correlation and regression analyses were used to demonstrate the impact of population size and structure on the revenues and expenditures of municipalities. The results indicate a significant differentiation of the described phenomena between municipalities in Poland and the relationship between specific categories of own revenue and current expenditures and the number of population. The relationship between the analysed variables is visible primarily in the case of shaping own revenue.