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Proper management of the public interest in Poland is realized on the basis of territorial divisions of the country. Territorial division is a kind of fragmentation of the country in order to establish the relevant authorities of the state or non-state entities which perform the tasks of a public nature. The divisions are created in order to introduce law and order activity of bodies and entities performing the tasks of the state. One of the divisions is essential territorial division of the country also known as the basic one, or general, whose units are: commune, district and province. Local government because of rationing and allocation of powers has a specific location, which is to carry out tasks resulting from the coming needs and problems of the local community, as well as regional and. The division of competence is aimed at not only meeting the needs necessary for the proper functioning of the local government unit and its residents, but also fully indeed an important role in the economic development of the unit, and consequently the whole country. The purpose of the proper implementation of tasks and their full effectiveness, it is important that local governments operate effectively, and above all transparent to everyone in the local community. Relations between the administration and the citizen should be based on trust. Building positive relationships is essential to the implementation of initiatives in a particular territory. The article presents the essence of local government and takes its general characteristics.