Reflections on the Pertinence of the Functioning of the Model of Horizontal Equalization In Polish Rural Municipalities in the context Level of Development
Journal Title: Zarządzanie i Finanse - Year 2013, Vol 11, Issue 2
Abstract
The main goal of this paper is to analyze the merits of adopting the basic tax income (PDP) per capita as an indicator for calculating of equalization part of general intergovernmental grant. To achieve this objective, on basis of available literature, there were constructed indicators of development of municipalities, which were then compared with the PDP per capita rates in the various municipalities. As a result of comparison of indicators there was proposed division of municipalities into categories, indicating a need for equalization.
Authors and Affiliations
Jarosław Olejniczak
Keywords
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