Opłaty w budżetach miast na prawach powiatów w Polsce – dodatkowe obciążenie społeczności lokalnej czy instrument równoważenia budżetów
Fees in the budgets of cities with the powers of poviat in Poland – additional burden of local community or an instrument of budgets balancing

Summary/Abstract: The aim of this article is to assess changes in fees and user charges policies in large cities and their potential as a source of own-source revenues. The article analyzes fees and user charges as public levies, indicating their characteristics and that they serve as an instrument for economic impact. The analysis shows that in cities with the powers of poviat they are considered as one of the less important revenues groups, which is justified by their fragmentation. In the analyzed period, however, a significant increase in revenues from fees and user charges can be seen, incomparably higher than the growth rate of other revenues groups. The analysis of the complex factors that determine own-source revenues in cities can indicate that the increase in fees and user charges is one of the elements aimed at generating higher revenues, which is associated more with satisfying the needs of more spending than for revenues supplementation. In the absence of the possibility of regulating the essential items of own-source revenues, the authorities of cities seek additional funds. In addition the increase in fees, or the introduction of new fees and the relative reduction in the use of the instruments of taxation power clearly indicate that the objective is to generate additional revenues, and not substitute them.

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