Scientific Papers


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ISSN: 2306-3483 (Online), 2071-8330 (Print)

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Sources of Municipal Incomes in Poland – Current State

Vol. 3, No 1, 2010

Maria Trojanek “Sources of Municipal Incomes in Poland – Current State”, Journal of International Studies, Vol. 3, No 1, 2010, pp. 9-17.



Sources of Municipal Incomes in Poland – Current State


Pole tekstowe:  Scientific Papers








Maria Trojanek

Department of Investment and Real Estate

Poznań University of Economics



Abstract. Own incomes, especially taxes and local charges play the crucial role in a local budget system. By existing regulations local tax revenues are diversified depending on type of municipality, economic basis, local tax policy and other circumstances. District councils have the right to set tax and local charges levels or to introduce tax deductions or tax exemptions. The subject of this study is to analyse local governments’ incomes with particular emphasis on municipal incomes.

Submitted: April, 2010

1st revision: May, 2010

Accepted: June, 2010


Keywords: municipal incomes, budget system, taxes.


JEL classification: H72, H2, P2.