Wpływy z podatków w strukturze dochodów budżetowych gmin powiatu leszczyńskiego
Taxation revenues in the structure of budget revenues of communes of Leszno County

Summary/Abstract: In the article, the structure of taxation revenues of communes of Leszno County was presented. In the county, the average ratio of own revenues in the total revenues was at the level of 43%. Local taxes, as the most significant item among own revenues of self-governments, play a special role in budgets. The authorisation of units of self-governments to create tax constructions allow local authorities to conduct free taxation policy on a given area and are a vital element showing the scope of financial self-dependence of a given unit.

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