Znaczenie udziałów we wpływach w podatkach dochodowych stanowiących dochód budżetu państwa dla jednostek samorządu terytorialnego w Polsce w latach 2010–2015
Significance of shares in proceeds in income taxes being an income of state budget for territorial self-government units in Poland in 2010–2015

Summary/Abstract: The article presents the problem of the shares in income in personal income tax and corporate income tax transferred from the central budget to individual budgets of local government units (gminas, poviats, voivodships). The article also includes different types of incentives used by local governments to increase revenues. The main part analyzes statistical data on the formation of shares in the influence for territorial self-government units by voivodship. The analysis covered a five-year period and comprised the years 2011 and 2015. Finally, conclusions were drawn from the analysis which among others stated that the most important in the income of local governments was the share of income tax from individuals. In addition, there were indications of potential changes that could contribute to a better transfer of shares in income taxes.

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