Podatki i opłaty lokalne jako źródła dochodów gmin na przykładzie województwa śląskiego
Local taxes and fees as a source of revenue of communes on the example of the Silesian Voivodeship

Summary/Abstract: A commune as the basic unit of local government undertakes tasks in the field of public administration, which justifies the need to generate income. The income for the communes may arise from own revenues, general subsidies and grants-in-aid. The paper is devoted to the problem of the revenue from taxes and local fees providing the source of financial means for the communes. The aim of this article is to evaluate the importance of taxes and local fees in the structure of communes’ income. The data for the analysis was obtained from the communes of the Silesian Voivodeship in the years 2008-2012. The conducted research indicates that revenue from various taxes and local fees has varied importance in the structure of total income of communes depending on the type of the commune. Furthermore, the study reveals that the property tax, regardless of the type of the commune, is the most efficient fiscal resoruce that comes from local taxes and fees.

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