Dysfunkcje udziałów w podatkach państwowych w aspekcie zmniejszającej się samodzielności dochodowej samorządu terytorialnego w Polsce
Dysfunctions of shares in state income taxes in the aspect of decreasing the revenue autonomy of the local government in Poland

Summary/Abstract: Shares of in state income taxes (PIT and CIT) in the Polish legal system are included in the category of local government income. At the same time, these are transfer income, not having the basic attributes of the so-called decentralized taxes, typical of this category of income. With regard to these sources of income, local government units have no elements of taxing power at their disposal. In a sense they are only their “dummy”. The aim of this article is to evaluate the local government tax system in Poland, with particular focus on the shares in state income taxes in the aspect of revenue autonomy of the local government. At the same time, the study is an attempt to answer the following question: Does the Polish system of local government taxes actually fulfil the postulates contained in the Constitution of the Republic of Poland and the European Charter of Local Self-Government? The text was prepared on the basis of literature studies and analysis of the data published by the Ministry of Finance and the Central Statistical Office.

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