[...] the problem of giving local self-government units their own, efficient sources of income, allowing them to finance the tasks assigned to them, is ?always" arouse high emotions. [...] the monograph fills the gap on publishing market, because up to now there was no study designed as a compendium of comparative law on the sources of financing local government in Poland and Russia, using a systematic approach [...] book in many aspects is a very interesting and even innovative work. From the review of Professor J. Glumihsko-Powlic The advantage of the monograph is the use of the comparative legal method of scientific research. Comparative legal studies in combination with the traditional historical, normative and sociological vision of law make it possible to look at a number of traditional problems of legal science from a special point of view, taking into account the trends in law development in the modern world. From the review of Professor AG. Paul