The purpose of this article is to identify the directions and scope of inclusion of the residents’ participation into the concept of city’s sustainable development and the smart city concept, taking into account national and international conditions, on the basis of Wroclaw’s practices in 1998–2018. Many researchers have emphasized the necessity of including residents’ participation in both the smart city concept and the sustainable city development concept, but they do not focus on a coherent linking of these activities during evolution toward a sustainable smart city (SSC). The in-depth case study analysis considered, i.e., three subsequent Wroclaw development strategies (1998–2018) and implementation of the smart city concept in Wroclaw (2015–2018) with particular emphasis on the issue of public participation and sustainable development of the city. The results of study show that in the case of the developments in the activities of smart city and sustainable city development carried out by Wroclaw, it is possible to identify two different approaches to residents’ participation in city activities. In Wroclaw, ‘residents’ participation’ in the framework of the sustainable city development activities currently covers all theoretical levels of participation, while within the smart city activities it focuses mainly on the participatory budget and the limited use of ICT. The conducted research indicates that for the implementation of the SSC concept it would be important to integrate these approaches in order to ensure the full range of residents’ participation in accordance with theoretical postulates. The conducted analysis therefore covers mostly unexplored area of research, which is important from the point of view of a city’s evolution toward becoming a sustainable smart city. The conclusions from the research are also an empirical contribution to the analysis of the changes of cities towards SSC and indicate the need for further, extended research on the undertaken problem.

Since the announcement of the Sustainable Development Goals (SDGs), the need for localization of SDGs has been emphasized. In this context, sustainable rural development is still a relatively undescribed area in the context of using the participatory budget as a tool to implement SDGs. Few countries have introduced legal regulations in practice, enabling the creation of participatory budgets (especially in rural areas), so a multifaceted analysis of a decade of Poland's experience may provide important guidelines for countries considering introducing such solutions, which we consider to be the main purpose of this study. This is the first study covering all communes where participatory budgets (Solecki Fund—FS) were created in Poland during the 2010–2018 period (up to 60% of all), covering both the analysis of the process of creating FSs, the directions of spending and the scale of spending (including regional differentiation), as well as legal regulations and the consequences of including central government support in this mechanism. On the basis of the research, it can be observed that, despite the small scale of FS spending, the number of municipalities using this form of citizen participation is increasing. At the same time, there is significant variation between regions, which indicates the flexibility of the FSs in adapting to the needs reported by residents. The analysed directions of expenditure indicate that the FSs are in line with the SDG objectives related to the improvement of residents' quality of life. It can be concluded that, despite the existing legal regulations, the introduction of the Solecki Fund undoubtedly depends on the political will of the local government's legislative authorities and the willingness of residents to participate in decisions on spending directions.

Increasing the participation of inhabitants in the activities of local authorities has been one of the topics in the discussion on sustainable development for a long time. In rural development, there is also a demand for increasing the participation of inhabitants. This is possible thanks, among other things, to tools that enhance bonds in local communities, encompassing processes based on the mechanisms of the co-creation and co-production of public services, or various forms of participation in the decision-making processes of self-government. In Poland, some regional self-governments (voivodeships) have introduced solutions based on a system of grants for small local communities (villages/sołectwa) linked to deliberative participation, co-creation, and co-production processes. The goal of this article is thus to analyse the design, operation, and scale of grant mechanisms implemented by regional authorities for local communities in Poland’s rural areas (sołectwa). The first stage of the research process was a review of the literature, followed by analysis of the existing solutions and mechanisms for supporting small local communities in individual regions of Poland by financing or co-financing projects that engage inhabitants in the co-creation and co-production of public goods or services. Based on this, the key assumptions considered when creating this type of mechanism of support by voivodeship self-governments were determined. A subsequent stage of research involved analysing the case study of a solution introduced in 2016 by the Łódź regional self-government. The research results indicate that the analysed grant system model stimulates local communities that were previously passive/excluded by other programmes and that, as a result of the stable conditions of a grant contest, the process of “learning” and “imitating” the actions of the communities that succeeded occurs. The research results indicate that the proposed system of grants, which is conditionally based on the participation and co-operation of the inhabitants, seems to be an effective means of activating communities. The findings also point to features that could determine the success of the introduced grant model, such as its simplicity, limiting the bureaucracy (partially limiting the influence of local authorities on who obtains grants), and the transparency of the procedure.

Analysis of the current property tax structure, which is calculated in proportion to the area of land and buildings, leaves no doubt that this is not an appropriate solution in terms of tax efficiency and equity. Property tax reform is necessary; however, the concept of ad valorem tax is challenging to introduce and implement. An alternative to value-based property tax could be the concept of tax zoning, particularly in heterogeneous urban areas. This would partially expand existing legal regulations, which allow for differentiating tax rates for different types of taxable items, particularly considering their location. The article presents this concept as one that could effectively replace the existing residential property taxation system in a short time. Due to the significant socio-economic diversity of urban units, it is necessary to identify factors reflecting their specificity. The article attempts to quantify the criteria considered significant for residents of Polish cities. A combination of various measures allowed for the indication of the potential effects, both fiscal and non-fiscal. The proposed concepts were validated through empirical analysis based on data from publicly accessible databases. The research results emphasize the importance of the precise design of the property tax system, which can have significant consequences for the dynamics of the real estate market.