Poziom dochodów mieszkańców i gmin powiatu cieszyńskiego w świetle mechanizmów fiskalnych

Abstract

The author took up the subject of assessment of the financial potential of the residents of the Cieszyn County on the level of the municipality. The base of the assessment of the residents’ income level was the structure of the income tax payers. With the aim of identifying the reasons of the diversity, the residents’ incomes were correlated with the amount of income of individual municipalities as well as with their business activity. The specificity of the studied administrative district consists in the fact that the bigger amount of businesses per 1000 residents and the lower unemployment rate, the lower an average salary/pay. The most important division line between richer and poorer municipalities runs along the indicator saying whether it is a city or country municipality. An unfavourable tendency depending on a decrease in the proportion of people paying the highest tax rate was also found. A clarification of the observed tendencies can be explained by different functions fulfilled by particular municipalities and by the border nature of the studied area.