Analiza dochodów z udziału we wpływach z podatku dochodowego od osób fizycznych w gminach województwa pomorskiego

Abstract

The article examines the shares of the personal income tax − PIT. The study was limited to the communal level, Pomeranian Voivodeship and the years 2009−2012. The theoretical part describes communes revenues, especially own revenues. There was also a discussion on the causes and reasons for assigning revenues from the personal income tax to own revenues and disadvantages of this solution. The research in the empirical part examined PIT revenues, their share in own revenues, and compared them with revenue from property tax. The conclusion was that the revenues from the personal income tax were significant in the towns and cities, and in other types of communes they were a less important source of revenue.