Özet:

The issue of this paper concerns the income of municipalities and their structures. The research topic is not a new issue, it has been raised in the literature. However, it is justified to take up this subject due to the dynamics of this phenomenon and outdated research results. Undertaking the subject matter is also justified by the variable economic situation affecting the achieved revenues of municipalities. The article aims to analyze the income structure of communes in the Świętokrzyskie Province. The author will also refer to changes in the structure of income, the dominant categories of income over the decade under review. When reading the literature, no similar research was found covering the Świętokrzyskie region. The analysis was based on data from the Local Data Bank regarding municipalities in the Świętokrzyskie Province. The formatted databases included municipal incomes divided by a source. During the study, all municipalities from the Świętokrzyskie Province were taken into account, along with Kielce – a city with poviat status. In total 102 units were included in the study. The research period covered the years 2009-2018 and resulted from the availability of statistical data and a correspondingly long period of analysis. While discussing the phenomenon, data on individual years were used, and the average share of a given category in the period under consideration was determined. Due to the attention paid to the structure of income at work, the data was presented as a percentage. The obtained data, expressed in terms of value, was developed by transforming it into a percentage share. The average values for the research period were determined by taking the average value from the sum of values of individual years. The author does not refer to data other than the accepted one, instead he focuses on analyzing changes in the structure. Differentiation of particular categories of income is visible. Comparing the data at the country and region level, the deviations are not large. However, by looking at the data of individual units, one can see their diversity under this account. Despite the presentation in the main three areas (own revenues, subsidies and general subsidy) of their detailed elements, large differences in the share between individual taxes and subsidies can be seen. The average income structure in communes in the Świętokrzyskie voivodship does not differ significantly from the national trend. In communes with the highest share of own revenues, their amount is determined by property tax. The structure presented in this way, its diversity in the Świętokrzyskie region is a premise for comparing the analyzed data on individual municipalities with indicators from other areas.

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