Instrumenty dywersyfikacji dochodów własnych miast na prawach powiatu
Tools for own-source revenues diversification in large cities in Poland

Summary/Abstract: The aim the article is to identify groups of own-source revenues that are used to diversify by large cities in Poland Literature review allowed to define three trends in diversification: by changing the meaning of real estate tax; income tax and non-tax revenues. The quantitative analysis was conducted on the basis of defined own-source revenues groups, based on the division of the cities into two groups, based on the direction of the change in the HHI, between 2015 and 2004. It has been shown that there is a correlation between growth in operating own-source revenues per capita and an increase of the diversification of these revenues, which confirms the fact that cities maintain a certain performance in terms of revenue receipts, they increase the efficiency of those less efficient. At the same time it was pointed out that the revenues group which distinguishing two types of cities is operating revenues from property, and subsequently fees (levies) and other operating revenues.

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