Znaczenie podatku rolnego w dochodach własnych gmin w Polsce w latach 1995–2023
The importance of agricultural tax in the own revenue of municipalities in Poland in the years 1995–2023

Summary/Abstract: The aim of this paper is to assess the significance of agricultural tax revenues in the own income of municipalities in Poland. The research sample was divided into urban, rural and rural-urban municipalities. The research period adopted for the study is 1995–2023. An attempt was made to determine the role of this tax in the own income of municipalities with different geographical and social characteristics. The literature review discusses the essence and history of the introduction of this tax in Poland. The research method used in the article is the analysis of the subject literature and the statistical analysis of structure and rate of change indicators.

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