CHANGES IN THE STRUCTURE OF INCOME OF POLISH MUNICIPALITIES, 2019–2021

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...

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Main Author: Urszula STUPAŁKOWSKA
Format: Article
Language:English
Published: Rzeszow University of Technology 2023-12-01
Series:Humanities and Social Sciences
Subjects:
Online Access:https://journals.prz.edu.pl/hss/article/view/1596
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author Urszula STUPAŁKOWSKA
author_facet Urszula STUPAŁKOWSKA
author_sort Urszula STUPAŁKOWSKA
collection DOAJ
description 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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spelling doaj.art-046f029240c6454db16ed5cb6f37f1482024-02-01T11:16:09ZengRzeszow University of TechnologyHumanities and Social Sciences2300-53272300-99182023-12-01304 - part I24525510.7862/rz.2023.hss.551596CHANGES IN THE STRUCTURE OF INCOME OF POLISH MUNICIPALITIES, 2019–2021Urszula STUPAŁKOWSKA0Kazimierz Wielki University, BydgoszczThis 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.https://journals.prz.edu.pl/hss/article/view/1596municipalitymunicipalitiesincometaxes
spellingShingle Urszula STUPAŁKOWSKA
CHANGES IN THE STRUCTURE OF INCOME OF POLISH MUNICIPALITIES, 2019–2021
Humanities and Social Sciences
municipality
municipalities
income
taxes
title CHANGES IN THE STRUCTURE OF INCOME OF POLISH MUNICIPALITIES, 2019–2021
title_full CHANGES IN THE STRUCTURE OF INCOME OF POLISH MUNICIPALITIES, 2019–2021
title_fullStr CHANGES IN THE STRUCTURE OF INCOME OF POLISH MUNICIPALITIES, 2019–2021
title_full_unstemmed CHANGES IN THE STRUCTURE OF INCOME OF POLISH MUNICIPALITIES, 2019–2021
title_short CHANGES IN THE STRUCTURE OF INCOME OF POLISH MUNICIPALITIES, 2019–2021
title_sort changes in the structure of income of polish municipalities 2019 2021
topic municipality
municipalities
income
taxes
url https://journals.prz.edu.pl/hss/article/view/1596
work_keys_str_mv AT urszulastupałkowska changesinthestructureofincomeofpolishmunicipalities20192021