Poziome wyrównywanie dochodów jednostek samorządu terytorialnego
Horizontal equalization of the incomes of territorial self-government units

Summary/Abstract: The article presents the system of equalization of the territorial self-government units’ income by redistributing money among these units. In Poland the system has been based on payments made by self-government units into the country budget assigned to balancing part or regional part of general subvention. The level of the payments depends on income tax ratio of the separate self-government unit (per one inhabitant). Such a solution has, according to the author, a flaw, as in some cases it causes too much individual burden and it is difficult to say it is distributed regularly.At the end, the author proposes the change in the criterion on the base of which self-government units obliged to the payments would be pointed out.

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