The Efficiency of Fiscal Equalization. The Case Study of Municipalities in Poland

Sławomira Kańduła


The aim of this article is to assess the effectiveness of the fiscal equalization mechanism for municipalities in Poland. The article reviews the following hypothesis: The fiscal equalisation mechanism for municipalities applied in Poland consists of three parts of the general subsidy. It does decrease the discrepancies between municipalities with respect to their incomes per capita, but the efficiency of the particular transfers varies. The income differences among municipalities have been studied with the use of the minimum and the maximum to average ratio and the variation coefficient. The most effective transfer is the equalising part of the general subsidy. Instruments of horizontal equalisation have a limited impact on reducing the discrepancies between the revenues of municipalities. These discrepancies may be smoothed by redistribution transfers.
Author Sławomira Kańduła (WE / KFP)
Sławomira Kańduła,,
- Department of Public Finance
Journal seriesLex Localis-Journal of Local Self-Government, ISSN 1581-5374, (A 20 pkt)
Issue year2017
Publication size in sheets1.1
Keywords in Englishlocal government, fiscal discrepancies, fiscal equalisation, intergovernmental transfers, Poland
ASJC Classification3308 Law; 3321 Public Administration
Languageen angielski
Score (nominal)20
ScoreMinisterial score = 20.0, 13-11-2019, ArticleFromJournal
Publication indicators WoS Citations = 0; Scopus SNIP (Source Normalised Impact per Paper): 2017 = 0.696; WoS Impact Factor: 2017 = 0.822 (2) - 2017=0.668 (5)
Citation count*2 (2020-09-14)
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* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.
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