Dochody podatkowe gmin w Polsce jako wyznacznik samodzielności finansowej
Tax Receipts of Communes in Poland as Indication of Financial Independence

Summary/Abstract: The purpose of the article is to show position of the own budget income in the total budget income of communes in context of financial independence and size of the lost taxes income in own budget income which is resulting of the tax control of local authorities. It results from conducted examinations that the tax control doesn’t regard all taxes in the identical scope. Possibility of reducing higher tax rates, applying concessions and dismissals (without concessions and statutory dismissals) and with regards to forming conditions for payment of taxes and submitting an income tax return of agricultural tax, forest tax, from the property tax and by means of transport tax that is taxes charged by self-government tax institution. It results from conducted in years 2010-2016 analysis income independence of communes that this independence is limited. Participation of the own budget income in the total budget income doesn’t exceed 50%, which means that realization of request is conditioned by financial means transferred from the state’s budget. The examinations confirm that communes’ authorities willingly use of permissions resulting of the tax control relative to the local taxes. The biggest losses in incomes both the own budget and taxes are because of reducing tax rates and applying concessions and dismissals. Applying this permissions is mostly visible in the property tax. In case of the rest of taxes, meaning is marginal.

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