摘要：The purpose of this paper was to present the level, evolution and territorial disparities in the contribution of agricultural tax to incomes of urban-rural municipalities and rural municipalities. Particular emphasis was placed on the share of agricultural tax in the municipalities’ own incomes. The study period was 2007–2016. The research procedure consisted of three stages. The first one discusses the legal structure of agricultural tax. The second stage is a brief discussion and presentation of own incomes of local government units. The third stage consisted in analyzing the results. The proceeds from agricultural tax represented a small share in municipal incomes; higher levels were characteristic of rural municipalities. In the period under consideration, the level of municipal incomes derived from agricultural tax was consistently growing. However, this did not result in an increase in its share in municipal incomes, primarily because of their rapid growth. The share of agricultural tax in the municipalities’ own incomes varied across the voivodeships. As regards urban-rural municipalities, the smallest share of agricultural tax in own incomes was observed in the Mazowieckie and Śląskie voivodeships, and the largest in the Lubelskie and Warmińsko-Mazurskie voivodeships. On the other hand, when it comes to rural municipalities, the smallest share was recorded in the Śląskie and Warmińsko-Mazurskie voivodeships, and the largest in the Lubelskie voivodeship.
其他摘要：Celem artykułu było ukazanie stanu, zmian i zróżnicowania przestrzennego wpływów z podatku rolnego w dochodach gmin miejsko-wiejskich i gmin wiejskich, ze szczególnym uwzględnieniem ich udziału w dochodach własnych. Zakres czasowy badań obejmował lata 200
关键词：agricultural tax; municipal incomes; own incomes
