Problem wydajności przejmowanych wpływów z wybranych podatków w gminach wiejskich
The problem of efficiency of acquired incomes from selected taxes in rural communities

Summary/Abstract: The purpose of this paper is to review the hypothesis of the diminishing importance of tax revenue from taxes for which municipalities have no tax authority and only derive financial resources (tax card), civil law tax (PCC), inheritance tax (SPD) for budgets of rural communities. For the verification of the hypothesis, a statistical analysis of the data on the magnitude of the revenues from the above-mentioned taxes from the municipal budgets reports in the years 2013–2015 was carried out, followed by an analysis of the results obtained for 2015. At the same time, the assessment of the importance of these taxes to gminas in the spatial arrangement was carried out. The analysis was also aimed at answering the question of the appropriateness of the post-years needed to differentiate the municipal income system taking into account the municipality type (rural, urban and urban-rural), as well as assessing the occurrence and extent of spatial differentiation of the efficiency of these taxes. The researches indicated that since 2010, despite the growing share of own incomes in total incomes, both in the case of the communes and in the case of rural gminas, there is a decrease in the nominal incomes of the analyzed taxpayers, which results in a decrease of their share in total income. In the case of rural municipalities, there was a similar tendency outside of PCC, where rural communes recorded an annual increase in the nominal value of their income. The differentiation of rural municipalities in individual taxes shows that, compared to the other municipalities, the difference in the share of income from the above-mentioned personal income and the per capita income per capita is slightly different ‒ with few significant deviations from the median value (especially for PCC). The analyzed territorial distribution of both the share of income and the per capita income survey yields the conclusion that the concentration of higher values of the indicators obtained is visible mainly around strong urban centers and in voivodships considered economically strong (Mazowieckie, Śląskie, Wielkopolskie, Dolnośląskie and Pomorskie). In summary, it should be pointed out that the studied sources of income play marginal importance in most the rural gminas due to the weak tax base in most of the examined rural communes.

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