PODATEK OD SPADKÓW I DAROWIZN – CHARAKTERYSTYKA I ZNACZENIE DLA FINANSÓW JEDNOSTKI SAMORZĄDU TERYTORIALNEGO NA PRZYKŁADZIE WYBRANYCH GMIN WOJEWÓDZTWA ŁÓDZKIEGO
INHERITANCE AND DONATIONS TAX – CHARACTERISTICS AND SIGNIFICANCE FOR THE FINANCES OF A LOCAL GOVERN-MENT UNIT ON THE EXAMPLE OF SELECTED COMMUNES OF THE ŁÓDŹ PROVINCE

Summary/Abstract: The article presents the essence of taxes and their classification. Three functions of taxes were discussed: fiscal (income), redistributive and stimulating. The tax principles formulated by A. Smith and A. Wagner were described. The position of the inheritance and donation tax in the Polish tax system was determined. The evolution of legal regulations in this area as well as the current solutions regarding the subject and subject of taxation as well as tax reliefs and exemp-tions were presented. The empirical-analytical part of the article presents a general description of the compared units of local government, which were three neighboring rural communes lo-cated in the north-eastern part of the Łódzkie Voivodeship (Kutno commune, Łowicz commune and Skierniewice commune), and then the size and structure of budget revenues was analyzed and the importance of the inheritance and donation tax for the financial management of the com-pared communes was established. The time scope of the analysis is a six-year period covering the years 2014-2019. It was estab-lished that the revenues of the budgets of rural communes from inheritance and donation tax are of marginal importance – this tax does not have an income function.

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