Wpływ systemu wyrównywania dochodów na możliwości inwestycyjne gmin w Polsce
System of revenue equalization and investment possibilities of communities in Poland

Summary/Abstract: Carrying out the decentralization of state tasks and the establishing of local government was accompanied by the assignment of revenue sources to certain local self-government entities (LSEs). It turned out, however, that the revenue potential of LSEs was greatly diversified, and the LSEs that werein the poorest financial condition hardly carried out the assigned tasks. The implementation of vertical and horizontal equalization of LSE revenue was introduced pursuant to the Act of 26 November 1998 on the Incomes of Local Self-government Entities in 1999 and 2000, amended by the Act of 23 November 2003 on the Incomes of Local Self-government Entities. Data analysis on both the sums of compensatory transfers and the amount of income as well as running and property expenditures show that the compensatory system that is in force does not satisfy the financial needs of LSEs. It is reflected mainly in the field of property expenditures incurred to satisfy development needs of these entities, which, in turn, are to improve the living condition of population and to carry out economic activity. Therefore, the article aims to carry out the analysis of transfer sums and property expenditures, and to assess the subsidy system so as to support the LSEs which are in the poorest financial condition.

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