Flieger, Michał2013-03-062013-03-062009Ruch Prawniczy, Ekonomiczny i Socjologiczny 71, 2009, z. 1, s. 147-1670035-9629http://hdl.handle.net/10593/4941The paper focuses on the importance o f local communities development and defines the notion of entrepreneurship. Development of the local economy is one of the most important elements of local development, and a municipality exercises a direct role in the process. Legal grounds that enable a municipality to carry out that task are presented. The manner in which a municipality influences the conditions in which business activity is performed depends on the strategy a given municipality has adopted. Proper management and stimulation of the municipal economy requires understanding of its situation and possibilities of its development as well as the accessibility of the tools and instruments that will effectively contribute to the achievement of those goals. The author divides those entrepreneurship support tools into financial and non-financial, and asserts their efficiency on the basis of empirical studies performed on a sample of six municipalities and 32 enterprises. It has been found that the most effective are instruments that positively influence the financial result of companies. To those belong tax relieves and exemptions from property taxes, development of the industrial land, lower tax on transport vehicles and investments in road construction. Non-financial instruments include: stability of the municipal tax policy, openness to new investment projects, easy access to technical infrastructure, participation of local entrepreneurs in local investment planning, and creation of fast track investment projects. An important factor is the attitude of the municipality governance to local entrepreneurs and their role in the local community. Only effective business and entrepreneurship support achieved using the available support tools may secure a municipality a long term competitive advantage and a lasting competitive edge.plArtykuł