Local government (for gmina, powiat or voivodship) is defined as local governed community legally established by residents of a given region as well as the corresponding area.

Local governments fulfil public commitments of regional scope in order to fulfil the shared needs of a community. They possess legal status, subjected to the court protection, govern communal property, draw up budgets and implement independent financial policy. Their tasks are fulfilled with the aid of local government organs or mediated through common voting by the residents of the community (through elections and referendums).

• Act of 5 June 1998 on Powiat Local Government
  Place of publication: (Dz. U. z 2020 r. poz. 920)
• Act of 5 June 1998 on Voivodship Local Government
  Place of publication: (Dz. U. z 2020 r.poz. 1668)
• Act of 8 March 1990 on Gmina Local Government
  Place of publication: (Dz.U. z 2020 r. poz. 713, z późn. zm.)