W sprawie funkcji wyrównawczej udziałów jednostek samorządu terytorialnego w podatkach wspólnych
As far as the equalising function of the shares of local self-government units in the common taxes is concerned

Summary/Abstract: Some characteristics of the shares in the common taxes indicate that they should be counted as local self-governments’ own incomes. The opponents of this idea, however, argue that it is in contradiction with the theory of fiscal federalism, inter alia, because these shares can perform an equalising and activating function, as well as finance the own tasks of local self-government units. Their income-stabilising functions in local self-government units may also be considered. Only some of these functions are attributed to typical own incomes. The article characterizes the share of municipalities in the common taxes and investigates whether they perform an equalising function. This study concerned all municipalities in Poland and its time span covered the years 2004-2014. This study consisted in determining the differences in tax revenues of municipalities and tax revenues minus the amounts of municipal capital shares in state taxes.

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