This study analyses macroeconomic factors, especially the level of GDP and its changes, in terms of their impact on the revenues of Polish local governments from 1999 to 2016. The importance of the factors in managing local finances is growing because of the increasing threats of globalisation and economies becoming more vulnerable to exogenous shocks. This article attempts to identify the structural weaknesses of the local government revenue system in Poland in the context of macroeconomic circumstances. It follows from our research that the property tax and general state grants are relatively insensitive to GDP changes and that they are capable of ensuring local revenue stability during a crisis. Greater sensitivity to economic fluctuations is shown by shared income taxes. The study analyses Central Statistical Office and Eurostat data using an advanced research approach, the key elements of which are cointegration analysis and a vector error correction model.

中文翻译：

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宏观经济压力下的地方政府税收体系：以波兰为例

这项研究分析了宏观经济因素，尤其是GDP的水平及其变化，从1999年到2016年对波兰地方政府收入的影响。由于全球化的威胁越来越大，这些因素在管理地方财政中的重要性正在增长而且经济变得更容易受到外来冲击的冲击。本文试图确定在宏观经济环境下波兰地方政府税收制度的结构性弱点。从我们的研究中可以得出，财产税和一般国家补助金对GDP的变化相对不敏感，并且它们能够确保在危机期间当地收入的稳定。共享所得税显示出对经济波动的更大敏感性。