The Concept Of Horizontal Redistribution Of Revenues In The Local Government Sector In Poland

Abstract

The aim of the article is to discuss the mechanism of redistribution of income in the local government sector landscape. The article was made the overall characteristics of the mechanism of functioning the tax “janosikowe” in Poland. It s themes were presented and the arguments cited by the opponents of the idea of horizontal distribution of income. Literature review showed that some notes about horizontal redistribution, refer to its forms, however, most of the dysfunction of mechanism, which became particularly evident after 2008. To discuss proposed issues literature analysis method and analysis of the wealth of local governments prepared on the basis of report from the Ministry of Finance on tax revenue of municipalities by 2014.