Assessing The Significance Of Participation In The Pit And Cit Revenues For The Budget On The Example Of A Municipality Główczyce

Abstract

The main aim of this article was to identify funding opportunities for municipalities proceeds from the income tax from individuals and legal entities and empirical verification of the significance of this financial source Główczyce municipality in 2007-2013.

The municipality performs a series of tasks that improve the prevailing living conditions of its territory, using the funds accumulated in the budget of local government units. The overall scope of tasks and sources of their financing was described in the introduction.

Then were presented the research methods and data sources, among which the most important were critical analysis of literature and normative documents. Statistical methods that were used in the study were Pearson's correlation coefficient and the coefficient of determination. They made it possible to determine the relationship between the different parts of the municipality of income and the level of revenue, show the degree of the impact of different sources of financing tasks of municipality on the level of total revenue.

In the following part of the study were presented the results of research, taking into account of the various sources that make up the total income of the municipality. To the data analysis were used indicators of the structure and dynamics and earlier presented statistical methods. This has allowed to identify different sources of financing tasks of the municipality, with particular emphasis on the proceeds of the shareincome tax from individuals and legal persons.

After analyzing different sources of financing tasks of the municipality, with special emphasis on participation in tax revenue shows the most significant results of the research that led to draw the most important conclusions, drawn in the completion of the study.