Struktura dochodów gmin w Polsce a ich samodzielność dochodowa
Revenue structure of communes in Poland and their fiscal autonomy

Summary/Abstract: This article aims to assess the degree of fiscal autonomy of communes in Poland in the light of their revenue structure. It presents fundamental issues related to the local governments’ income and their fiscal autonomy, then it describes the changes in the value and structure of communes’ revenues and their impact on this kind of autonomy. The outcomes of the analyses prove that the limited scope of the tax power and significant dependence from the central budget are the main reason for the limited level of communes’ fiscal autonomy.

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