Podatek Rolny Jako Zródło Dochodów Własnych Gmin Wiejskich w Polsce
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The paper presents results of research on own income rural communes in Poland. The analysis proceeds
by way of the agricultural tax and the share of agricultural tax in their income in terms of total and per
hectare of arable land. Shows the diversity of own revenue rural communes in terms of territorial according
to the Classification of Territorial Units for Statistics (NUTS). The analysis showed an association of own
revenues of communes to their type. The relationship between the level of revenue of their own, and link
between sources of income from the land factor. In 2009-2010, a reduction of own revenues of communes
was the result of adverse economic conditions and climate and weather especially in the southern region
and south-western region.