Dochody podatkowe miast w warunkach kryzysu gospodarczego wybrane zagadnienia
Tax incomes of cities in times of economic crisis selected issues

Summary/Abstract: The study attempts at evaluating the share in the state taxes as a source of income for independent cities in the times of economic crises, from the perspective of desirable characteristics of these cities’ incomes. What results from the analysis is that the income from the share in the state taxes is characterised by neither stability nor certainty. It is flexible and consequently – it decreases in the times of economic downturn. This is proved by numerical data concerning the total income of independent cities and the incomes of the cities of Szczecin and Poznań in 2003−2009 (the first 6 months).

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