Municipal Own-Source Revenues in Times of the COVID-19 Pandemic

Own-source revenues represent one of the most important funding sources for municipalities in Poland. Such cover all types municipal receipts excluding subsidies and special purpose grants from state budget. The article was to assess impact COVID-19 pandemic on own-source period 2020-2021. A comparative analysis method used this impact. analyses were based revenue figures 2020- -2021 (planned received) as well year preceding pandemic, i.e. 2019. aggregate available www.mf.gov.pl – reports implementation local government budgets constituted main source data. conducted showed that first better than expected terms municipalities, increased Poland during period. This resulted Central Governmental Fund Local Investments (CGFLI) qualifying these funds revenues. Rural benefited case. scale lost a result fiscal power instruments applied by not significant.