Podatki i opłaty lokalne w kontekście międzygminnych nierówności dochodowych
Local Taxes and Fees in the Context of the Intercommunal Inequality of Revenues

Summary/Abstract: The level of revenues per capita of municipalities varies greatly on Polish territory. One of the reasons for this is the uneven siting of own income sources, including those from local taxes and fees, as well as their varied performance manifesting itself not only in relation to specific types of units, but also in territorial aspect. The construction of local taxes and fees which allows some municipalities to draw much higher revenues from levies than other units also contributes to disparities in the size of revenues per capita. The aim of the article is to evaluate legislations which refer to local taxes and fees in the context of formation of municipal revenues in Poland and reduction of disparities on their level. The study shows the share of local taxes and fees in municipalities’ own revenues and financial consequences of use of their taxing power.

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