MODYFIKACJE PODATKÓW DOCHODOWYCH A SAMODZIELNOŚĆ FINANSOWA SAMORZĄDÓW LOKALNYCH W POLSCE –ANALIZA EMPIRYCZNA NA PRZYKŁADZIE WYBRANYCH GMIN
MODIFICATIONS OF THE INCOME TAXESVERSUS FINANCIAL AUTONOMY OF LOCAL GOVERNMENTS IN POLAND – EMPIRICAL ANALYSIS BASED ON THE EXAMPLE OF SELECTED COMMUNITIES

Summary/Abstract: Purpose – The purpose of the study was to assess changes in sources of community income created by tax changes and how they could be evaluated in the context of local financial autonomy. Only the most essential changes in the years 2015–2022 were taken into consideration. Research method – The empirical analysis was conducted based on data from the Ministry of Finance, Local Data Bank of Statistics Poland, and a survey study carried out among communities of 6 selected voivodeships. A correlation analysis (rank-biserial and fi coefficients) was used. Results – The tax system changes have effects of various nature and significance in the context of their impact on general governance. Most of the tax changes were introduced as part of the Polish Deal (Pol. Polski Ład) socio-economic program and had a negative impact on the structure of income of local government units. The financial autonomy of the communities was limited, however the study results indicate that the scale of the problem depended on the type of community, its location, and the amount of income obtained from income taxes. Originality / value / implications / recommendations – The study has used an original approach in which statistical financial data from communities was compiled with survey responses. Relations between pairs of survey questions were identified with correlation factors. Then, they were confronted with the characteristics of a community, i.e. its type and the ratio of income from shares in income tax revenues to total income.

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