Metoda kalkulacji poziomu dochodów własnych gminy na potrzeby wyliczenia kwoty podstawowej subwencji wyrównawczej
Calculation method for optimizing incomes from the equalized part of the subsidy transferred to municipalities

Summary/Abstract: The main objective of this article is to provide a method for shaping the community’s own revenues, so that the amount of basic part of balancing subsidy may correspond with the income situation of the municipality. In order to answer the question: how municipalities can shape their own income level in the context of balancing subsidy the analysis of following data was carried out: the value of own revenues generated by the municipality; the value of G tax revenue ratio designating the amount of balancing subsidies (basic part); the value of actual and potential tax revenue generated by the municipality.

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