Municipal Finance


Finanse Komunalne [Municipal Finance] is the bimonthly journal of the Regional Chambers of Audit, which has been published since May 1994. Its regular sections discuss the theoretical and practical problems encountered in the budgeting and financial activities of the municipalities and the functioning of the Regional Chambers of Audit.
The board consists of the presidents of the Regional Chambers of Audit who have connections with the academia. They have held their posts since the chambers were founded and have been board members since the journal was established. The Editor-in-Chief is Prof. Dr, Hab. Mirosław Stec, the head of the Chair of Territorial Self-Government Law at the Jagiellonian University and has been in charge of Finanse Komunalne since its first issue. The outstanding membership of the Academic Council demonstrates that the periodical has the ambitious goal of approaching the issues it deals with thoroughly, in close cooperation with the academic environment.

The author receives 20 points for a publication in Municipal Finance (item 30331 of the annex to the communication of the Minister of Science and Higher Education of 18 December 2019 regarding the list of academic journals and reviewed materials from international conferences, issued on the basis of Article 267, para. 3 of the Act on Higher Education and Science of 20 July 2018, Journal of Laws, item 1668, as amended).
The journal is included in the international European Reference Index for the Humanities and Social Sciences (ERIH+) database.

ISSN 1232-0307

The target readership of Finanse Komunalne includes both professionals with extensive knowledge on the financial activities of local self-government units and persons who want to learn the basics of functioning of local governments in the area of public finance.
The issues discussed in the journal relate to the area of municipal finance in the local self-government. They are approached from both legal and economic points of view. The topics on which the periodical focuses are presented in articles, discussions and commentaries. They are systematized clearly in a way that reflects the most important aspects of finance in local self-government, such as: budget, local taxes and charges, public assets and public procurement, as well as questions of audit of and supervision over the financial activities of local self-government units.

The scholarly and practical value of the publications included in Finanse Komunalne has for years made the periodical consistently and highly popular among lawyers and economists, especially persons who work in the local self-government.
In the group of excellent authors there are both researchers and outstanding practitioners specializing in the application of local self-government law. There is hardly a major expert in the field of municipal finance in the broad sense (budget, municipal property, local taxes, supervision and audit) who has not penned an article for this periodical.

Apart from preparing the subsequent issues of the periodical, the Editorial College of Finanse Komunalne is also active in other academic projects connected with the regional chambers of audit and projects concerning self-government finance and municipal assets. Finanse Komunalne monthly has for 10 years given its auspices to the regular academic conferences which are a forum for the exchange of thoughts between academics and practitioners specializing in self-government finance. Thanks to the commitment and effort of the Chief Editor and the Editorial College, Finanse Komunalne has become a journal of opinion, as well as one of the most important academic periodicals dealing with matters of self-government finance.

Ethical principles

Ethical principles concerning publications in academic journals

Ethical principles concerning publications in academic journals

Wolters Kluwer Polska publishing house, part of Wolters Kluwer international publishing house, which is a member of the Committee on Publication Ethics (COPE),, applies the organization’s standards and recommendations in the publishing process.


Ethical principles for authors

We only accept original, previously unpublished manuscripts for publication. Submitting the same manuscripts to more than one journal is considered inappropriate. The author represents that he/she has not expressed and will not express consent for another journal to publish the manuscript. If the aforementioned representation is found not to be true, the editorial board has the right to refuse to publish the manuscript.
Authors can submit for publication only their own original manuscripts. Plagiarism or data fabrication constitute academic misconduct.
Please provide (in notes) information about the sources of funding for a given publication, such as domestic or international grants, subsidies from foundations, associations or commercial institutions. 
In case of co-authorship, please state the percentages which individual authors contributed to the publication.
The author is responsible for the manuscript reflecting the current state of law, quoted provisions of law, case law and literature. If, after manuscript submission, the author finds an error or inaccuracy in it, the author has a duty to promptly notify the editorial board about it.
The author should make references to the publications which had an influence on the submitted manuscript in the form of quotes and in the attached bibliography.
The author warrants that the copyright in the manuscript, which copyright is transferred to the publisher upon the editorial board accepting the manuscript, will not be limited by any third party rights, that the use and disposal of the manuscript by the publisher will not infringe personal interests or rights of third parties.
The manuscripts submitted by the authors are published on the basis of publishing agreements with authors, where all copyright law issues are regulated.
Ghostwriting. In order to counteract cases of ghostwriting or guest authorship, authors have a duty to disclose to the editorial board and notify it about the contributions of individual authors in the creation of the publication (stating their affiliations and contributions, i.e. who is the author of conceptions, assumptions, methods, etc. used in preparing the publication). The main responsibility for that is borne by the author who submits the manuscript. Authors are obligated to provide the editorial board with information about the contributions of scientific research institutions, associations, and other entities. The editorial board informs that ghostwriting and guest authorship are regarded as scientific misconduct. Any detected cases will be exposed, including notifying the relevant entities (institutions employing such authors, academic societies, associations of academic editors, etc.).

Responsibilities of the editorial board

The editorial board documents any cases of academic misconduct, especially violations and infringements of the ethical principles applicable in the academia.
Any decision to publish an article is based on reviews, the opinion of the subject editor and the editorial college. The decision whether or not to publish is also influenced by the risk of copyright violations. 
In the process of making the decision to accept or reject a given academic manuscript, the important factors include originality, academic quality, and compatibility with the journal’s range of topics.
No member of the editorial board can disclose any information about any submitted manuscript to any other person than - in accordance with the editorial procedure - its author, reviewers, potential reviewers or the publisher. 
The editorial board does not disclose reviewers’ data to authors.
Information obtained in the process of publication evaluation, as well as the rejected manuscripts or their fragments, cannot be used in own research of the editorial board members or reviewers without the author’s express written consent.
The editorial board does not appoint as reviewers any persons who report directly to the manuscript authors or who are in any other direct personal or professional relations with them to the extent that might result in conflicts of interests.

Responsibilities of reviewers

Manuscripts are reviewed before publication. For the academic evaluation of each manuscript, the editorial board appoints at least two reviewers from among the members of the academic council, editorial college or other specialists in the field that the manuscript concerns. 
The names of the reviewers of particular manuscripts are not disclosed to authors. The list of reviewers who cooperate with the journal, without naming the reviewer of a specific manuscript, is published on the journal’s website and in its printed version.
A reviewer supports the editor-in-chief in making editorial decisions and may also support the author in improving the manuscript.
Each selected reviewer who is unable to review a manuscript or knows that it is impossible to quickly prepare a review should inform the managing editor about it.
Reviews should be objective. Personal critique of the author is considered improper. Reviewers should express their views clearly, supporting them with appropriate arguments.
All reviewed manuscripts must be treated as confidential documents. They cannot be shown to or discussed about with any other persons than the managing editor, who is authorized.
Confidential information or ideas inspired by the review must be kept secret and cannot be used in order to gain personal benefits. Reviewers should not review manuscripts where there is a conflict of interests resulting from the relationship with the author, company or institution connected with the manuscript.
Reviewers should identify the publications that the manuscript author failed to refer to. A reviewer should also inform the managing editor about any significant similarity, partial overlap of the contents of the manuscript under review with any other published work known to the reviewer or a suspected plagiarism.

Editorial Team

Academic Council

Members of the Academic Council of Finanse Komunalne monthly include:

prof. UŁ dr hab. Andrzej Borowicz
Uniwersytet Łódzki
prof. dr hab. Teresa Dębowska-Romanowska
Uniwersytet Łódzki
prof. dr hab. Leonard Etel
Uniwersytet w Białymstoku
prof. dr hab. Jerzy Małecki
Uniwersytet Adam Mickiewicza w Poznaniu
prof. dr hab. Marek Mazurkiewicz
Uniwersytet Wrocławski
prof. dr hab. Eugeniusz Ruśkowski
Uniwersytet w Białymstoku
Elżbieta Suchocka-Roguska
b. sekretarz stanu w Ministerstwie Finansów
prof. dr hab. Krzysztof Surówka
Uniwersytet Ekonomiczny w Krakowie
Grażyna Wróblewska
prezes Krajowej Rady Regionalnych Izb Obrachunkowych


The (peer) reviewers of Finanse Komunalne monthly for 2018 included the following persons:

dr hab. Michał Bitner,
dr Mirosław Gdesz,
prof. Jadwiga Glumińska-Pawlic,
prof. Maria Jastrzębska,
prof. Ryszard Kata,
prof. Agnieszka Krawczyk,
dr hab. Anna Ostrowska,
dr hab. Bogumił Pahl,
prof. Krystyna Piotrowska-Marczak,
prof. Marta Romańska.

Contact Us

For more information on the journal contact the Editorial Board

For more information on the journal contact the Editorial Board


Wolters Kluwer Polska Sp. z o.o.
ul. Przyokopowa 33
01-208 Warszawa

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