THE IMPORTANCE OF PERSONAL INCOME TAX IN THE BUDGETS OF MUNICIPALITIES IN POLAND IN 2019-2023

Purpose:The general aim of the publication is to present the importance of personal income tax in the budgets of municipalities in the years 2019-2023.Methodology: Analysis of data from the library of the Central Statistical Office.Findings: The results of the assessment obtained as a result of the analysis of budget revenues of municipalities showed the significant importance of personal income tax, which in turn affects the implementation of a wide range of tasks by local government units.In the analysed period, the greatest changes in the legal system affecting the revenues of local government units took place, in particular, several significant modifications to the Personal Income Tax Act were made, which in turn poses a challenge for municipalities to take action in the field of effective management of budget revenues. Research limitations/implications:The article contains a preliminary study.In the future it is planned to conduct additional quantitative and qualitative research.Originality/value: The publication discusses the importance of personal income tax in the revenues of municipalities in Poland.The analysis took into account own revenues, subsidies and subsidies.The article also includes selected legal changes in personal income tax, which had an impact on the development of municipal revenues on this account.