Local Taxes as a Source of Own Revenue for Municipalities in Poland –2020 Vs. 2024

Local taxes are one of the main sources of own revenue for municipalities. Such levies act as specific regulators of fiscal policy. Their role in building the financial independence of local governments and the implementation of public tasks cannot be overestimated. Year on year, there has been a gradual increase in revenue from these levies, which demonstrates their growing importance in the structure of municipalities’ own revenue.