Keywords
municipalities
income
taxes
How to Cite
Abstract
This article is devoted to studying the detailed income structure of Polish municipalities in the years 2019–2021. The general structure of municipalities’ income is examined in a broader time horizon (2004–2021). The theoretical section focuses on the characteristics of municipalities’ income, with particular emphasis on tax income, the level of which depends to a large extent on the financial situation of enterprises. The research section is based on data from the Central Statistical Office. The article concludes that in the years 2019–2021, the income situation of municipalities did not deteriorate as much as was predicted. However, it is noted that the income structure of municipalities is changing, and the share of their own income is decreasing; this may lead to a significant reduction in their financial independence.
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