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Repozytorium publikacji
Politechniki Gdańskiej

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Does system of local government subsidisation fulfil revenue equalisation function? Evidence from Poland

The article will discuss functions that should pursue general grants. One of them is revenue equalization. To achieve it after applying the mechanism of subsidising revenues should be reduced. In addition, to be completed, the size of the support should be inversely proportional to achieved own revenues. Besides the theoretical analysis, which will present the general grants structure and the ability of fulfilling revenue equalisation function, in the article there will be presented the results of studies showing changes in the revenue gap after the application of the grant mechanism and the correlation between own revenue and the amount of funds from selected parts of the general grant.

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