Potencjał dochodów podatkowych jednostek samorządu terytorialnego – wybrane problemy
The Potential Tax Revenue of Local Government Units – Selected Issues

Summary/Abstract: This study is devoted to the analysis and evaluation of legal regulations governing the rules for determining the potential tax revenue of local government units. From the point of view of functions that fully determine the amount of this potential, it is important that the rules are applied to measure the performance of local sources of tax revenue provided for by the legislature, guaranteed to get the real picture of this potential and place on the basis of the most current data. The criteria for their evaluations and demands formulated de lege ferenda in the framework of this work were adopted in connection with the above assumptions. The analysis leads to the conclusion that the content of regulations governing the fixing of the amount of the potential tax revenue of local government units, which raises questions of a constitutional nature and does not guarantee the real picture of the performance of fiscal sources of tax revenue of these entities, which in turn leads to dysfunction of the scheme for offsetting the revenue of local governments through subsidies from State budget. These shortcomings of the analyzed legal regulations were also indicated in the applications submitted to the Constitutional Court by the constitutive organs of units of local government.

• Details
• Contents