Wskaźnik podstawowych dochodów podatkowych na mieszkańca a poziom rozwoju gmin – na przykładzie województwa dolnośląskiego
Basic tax income per capita versus the level of development of municipalities – the example of Lower Silesian voivodeship

Summary/Abstract: The main goal of this paper is to analyze the merits of adopting the basic tax income (PDP) per capita as an indicator for calculating parts of general grant. To achieve this objective, on basis of available literature there were constructed the indicators of development of municipalities, which were then compared with the PDP per capita rates in various municipalities. As a result of comparison of indicators there was proposed division of municipalities into four categories, indicating a need for a countervailing subsidy.

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