Wpływ udziału w podatku dochodowym od osób fizycznych na realizację zadań własnych Górnośląsko-Zagłębiowskiej Metropolii

Abstract

Act of 9 March, 2017 on the metropolitan union in the Silesian voivodeship is a first regulation about the cooperation of the cities of the Upper Silesian conurbation. The metropolitan union has a particular nature in the Polish system of local self-government because it has its own tasks and has been covered by the statutory system of financing the activity. One of the sources of income is participation in personal income tax. It is an innovation solution which wasn’t previously used by the Polish legislator. In view of the above, it is necessary to present the analysis of impact of personal income tax on financing the activity of Metropolis GZM in the context of chances, risks and social expectations.

Keywords

• income tax
• Metropolis GZM
• conurbation
• local self-government