Poziome wyrównanie dochodów w Polsce na przykładzie Dolnego Śląska
Model of horizontal equalization in Poland – example of Lower Silesian Voivodeship

Summary/Abstract: Corrective and compensatory payments, which make some units of local government to the central budget to other units, in order to balance financial levels of these units constitute in the last years one of the most discussed issues of financing of local government units. A question appears to what extent corrective payments charge the budgets of taxpayers and to what extent they represent an additional source of income for the beneficiaries of these payments. The objective of the article is to show the flow of payments in local government in 2015 and the calculation of the share of deposits in income altogether or in the total expenditure in 2014. The last part of the article shows disadvantages of this system and proposes changes. Data from the Ministry of Finance and database of Local Data Bank of CSO have been used for calculations. The article provides basic information about financial compensation schemes and reasons for their implementation with a particular focus on Poland. Finally the paper discusses the functioning of this mechanism in the Lower Silesia Voivodeship and shows shortcomings and proposes new solutions.

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