Tax Autonomy in Self Government Units in Poland
The aim of this article is to determine the scope of tax autonomy in self-government units in Poland, as well as its impact on the structure of budget revenues. Following analysis of the legal act, it can be stated that the competencies of self-government units are in this area very limited and relate only to municipalities.
Reports on the implementation of the budgets of all self-government units in Poland in the period2012-2016 have also been analyzed. This analysis allows the conclusion that significant tax autonomy is manifested in setting reduced local tax rates. However, the influence of this autonomy on total revenues was marginal.
Keywords - Tax Autonomy, Local Government, Poland.