Financial independence is considered to be a crucial instrument of self-governance. This issue is treated in a dynamic and structural approach. The aim of the research was the evaluation of the level of changes in local government units` financial independence. The highest level of independence is found in the cities with poviat rights, whereas the lowest is found in self-governing voivodeships and in poviats. In the communes, the level is average, but there are big differences between them in this aspect. The urban communes and those situated near big cities have a much higher level of financial independence than rural communes, situated far away from major cities.