Znaczenie udziałów w podatkach stanowiących dochody budżetu państwa dla budżetów gmin miejskich województwa dolnośląskiego w latach 1996-2014
Significance of share in state income taxes for the budgets of municipalities of the Lower Silesia Voivodeship in the years 1996-2014

Summary/Abstract: Providing budget revenues to municipalities, which are adequate to their needs, is still a significant problem in Poland. Revenues of municipalities include shares in PIT and CIT. This analysis is aimed at examining the significance of shares in PIT and CIT constituting the revenues in Lower Silesian urban municipalities in the years 1996-2014. Its purpose is to answer the question concerning the existence of differences in the level and share of revenues of the urban municipalities in individual municipalities, which will form the basis for consideration of the legitimacy of adopted direction of revenue distribution between the state and municipalities.The conducted analysis of data from the years 1996-2014 shows the existence of significant differences between the urban municipalities in surveyed region in the scope of acquired shares in PIT and CIT. This diversity has its basis both in different tax bases of the urban municipalities in PIT tax and CIT tax.

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