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Abstract

Spatial Structures of Financial Transfers to the Budgets of Municipalities in Poland in 2007-2015. The purpose of the submitted paper was to analyse and assess the budgetary income of local self-government units in Poland. The scope of the study was focused on the main categories of revenue being transferred from the state budget to municipal budgets, which were significantly influencing the financing of public tasks at the local level. On the basis of the conducted research it can be stated that the increase of the income of municipalities due to participation in personal income tax, which significantly influenced the incomes of municipalities, should be considered as particularly important. This phenomenon was undoubtedly the result of the influence of many economic, social, legal and administrative factors. It was particularly related to the increase in the income of citizens and indirectly to the improvement of the income situation of enterprises. The observed general increase in the part of incomes of the municipalities acquired as a share of the state budget revenues was also an important positive reflection of a number of significant changes introduced in the period of socio-economic transition in Poland.
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Abstract

The contemporary world is marked by clear disproportions in terms of living, working and wage. This problem also applies to Poland, including the layout designated by cities. The quantitative analysis carried out proves that the identified disproportions in the development potential have a relatively permanent character, which gives them structural attribute. In this context, the desirable effectiveness of development policy (subordinate to the vision and funds of EU cohesion policy) becomes highly questionable. Today’s economic inclusion is a serious challenge to the failure of recognized development policies. The shaping of the socio-economic order of the state requires a new look at local development, starting from a reliable diagnosis, part of which is this study, to bold and real visions.
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