XXI. MEZINÁRODNÍ KOLOKVIUM O REGIONÁLNÍCH VĚDÁCH. SBORNÍK
PŘÍSPĚVKŮ.
21ST
INTERNATIONAL COLLOQUIUM ON REGIONAL SCIENCES.
CONFERENCE PROCEEDINGS.
Place: Kurdějov (Czech Republic)
June 13-15, 2018
Publisher: Masarykova univerzita, Brno
Edited by:
Viktorie KLÍMOVÁ
Vladimír ŽÍTEK
(Masarykova univerzita / Masaryk University, Czech Republic)
Vzor citace / Citation example:
AUTOR, A. Název článku. In Klímová, V., Žítek, V. (eds.) XXI. mezinárodní kolokvium
o regionálních vědách. Sborník příspěvků. Brno: Masarykova univerzita, 2018. s. 1–5.
ISBN 978-80-210-8969-3.
AUTHOR, A. Title of paper. In Klímová, V., Žítek, V. (eds.) 21st
International Colloquium
on Regional Sciences. Conference Proceedings. Brno: Masarykova univerzita, 2018. pp. 1–
5. ISBN 978-80-210-8969-3.
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© 2018 Masarykova univerzita
ISBN 978-80-210-8969-3
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DOI: 10.5817/CZ.MUNI.P210-8970-2018-34
ASSESSMENT OF THE ECONOMIC POTENTIAL OF
SOUTH-WESTERN POLAND IN THE LIGHT OF TAX
REVENUES
ŁUKASZ FURMAN1
WITOLD FURMAN2
1
Departament of Management
Politechnical Institute
State Higher Vocational School Stanisława Pigonia in Krosno
 Rynek 1, 38-400 Krosno, Poland
E-mail: lukasz.furman@pwsz.krosno.pl
2
Department of Accounting
Faculty of Finance and Law
University of Economic
 Rakowicka 27, 31-510 Kraków
E-mail: witold.furman@uek.krakow.pl
Annotation
The article focuses on the issue of economic potential in the local economy. Creation of economic potential
depends on many factors, including the tax ones. One of the tasks of the tax system is, above all, to stimulate
investments and consumption, as well as to influent the activity of business entities. Enterprises through their
activity contribute to the development of the economic potential of the area. Tax receipts, eg from: personal income
tax, corporate income tax, goods and services tax, allow to assess the economic potential in a given area. The aim
of the article is to analyze the literature on the subject in terms of development of the economic potential of regions
and views on the impact of taxes on local economies. In relation to the aforementioned issues, data on tax revenues
(CIT, VAT) were collected in 2012-2016 in the Lubuskie and Dolnośląskie voivodships, and analyzed. In article
were used research metod - statistical inference based on the analysis of statistical data The study included the
use of the following statistical indicators: income from legal persons, from goods and services in individual tax
offices of the Śląskie and Dolnośląskie voivodships for one taxpayer in PLN; the dynamics of income tax receipts
from individuals, from legal persons and from goods and services. Based on the research, appropriate conclusions
were made. Economic development is concentrated in large poviats.
Key words
tax revenue, corporate income tax, value added tax
JEL classification: P43
1. Introduction
The functioning of the economy is closely related to business entities whose activity directly affects economic
development. From the point of view of economic management, it is very important to analyze economic
development for the whole country as well as in the scale of the regional economy, for example in a given
voivodship. The article presents to cover the areas of southern Poland
The purpose of this article is to analyze and evaluate the economic potential in the Śląskie Voivodeship
and Dolnośląskie in 2012-2016 through the prism of selected tax receipts. As part of the research, a research
hypothesis was formulated that the economic potential in the Śląskie and Dolnośląskie voivodeships in the years
2012-2016 was spatially diversified. The following research methods were used in the article: literature studies
in the field of taxation as an economic policy tool, and statistical inference based on the analysis of statistical data.
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The complexity of the issue of economic potential required during the study of the application of many measures
to its evaluation. The following indicators were developed for the needs of the analysis:
1) income from corporate income tax in individual tax offices of the Śląskie and Dolnośląskie voivodships (in
PLN);
2) income from tax on goods and services in individual tax offices of the Śląskie and Dolnośląskie voivodships
(in PLN);
3) dynamics of income tax receipts from legal persons in individual tax offices;
4) dynamics of receipts of tax on goods and services in individual tax offices.
Data for analysis was obtained from the Tax Administration Chamber in Katowice and the Tax Administration
Chamber in Wrocław.
2. Taxes as a factor of economic development
Taxes in the economy are an economic and legal category and they help to finance public and social goods.
According to Joseph E. Stiglitz, taxes, mainly income-related, affect the way the economy operates through a
determined impact on the allocation of resources and the inclination to bear the risk (Stiglitz, 2013, p. 555). The
tax system is to perform certain functions in a given economic system. By its construction, the state can achieve
various economic goals. Providing funds for the implementation of state policy is the essence of the overriding
fiscal function of taxes. Taxes are also fillednon-fiscal functions that are implemented through the structure of the
tax system and the level of taxation. Many authors believe that they are a factor in the economic development of
each country (Grycuk, 2010, pp. 1-2).
More and more often different indicators are used to make the diagnosis of the economy, apart from the basic
gross domestic product. Economists are looking for newer solutions that would reflect the essence of the state of
a given economy, for example national and local. In 2008, the Commission for Measuring Economic Performance
and Social Development, which was chaired by the Nobel Prize winner Joseph E. Stiglitz, began operations in
France. The Commission has developed a position that there is a need to modernize the system of measuring
economic activity, so that it better reflects changes in the functioning of modern economies. Today, you should
not use the gross domestic product alone when assessing a given economy, but extend it to other factors, for
exampleabout taxes (Kisiel, Marks-Bielska [ed.], 2013, p. 44).
In the literature on the subject, there is the opinion that low tax revenues obtained in a given area cause that the
economic development of these areas will be low (Włudyka, Smaga, 2012, p. 193).
In the subject literature, we meet many definitions of economic development. The authors of the new Encyclopedia
of PWN through economic development understand the quantitative and structural changes in the national
economy that are the result of economic growth (Sztaba, 2004).
In turn, in the Encyclopedia Britannica we find the definition that economic development is a process involving
quantitative and qualitative changes, as a result of which primitive low income economies are transformed into
economies with a higher level of income level (Myint, Krueger, 2011). Economists present many approaches to
the problem of building measures of economic development as well as socio-economic development. The
discussion usually focuses not on the problem of selecting the best measures, but on adopting a synthetic measure.
Studies scientifically most often consider the size of national income per capita as such (McGranahan, 1972, p.
16).
According to Katarzyna Czaplicka, in order for economic development to take place, it is necessary not only to
change quantitatively (economic growth), but also to transform the quality of the economy.
Thus, economic development determines the overall changes taking place in the long-term economy (Bąkiewicz,
Czaplicka, 2011, p. 77). In turn, Michał Gabriel Woźniak admits that in order to talk about economic development,
it is necessary to analyze qualitative changes in the socio-economic structure of the country in addition to
quantitative changes (Woźniak, 2008).
Hendrik van den Berg also spoke about economic development, saying that it is a process of constant change (Van
den Berg, 2017, p. 15) Research on economic development was conducted by M. KabirHassan, Benito Sanchez,
and Jung-SukYu. They found positive links between financial development and economic growth in developing
countries (Kabir Hassan, Sanchez, SukYu, 2011, p. 90).
The local economic development will be discussed in the pages of this article, which will concern the area of the
Śląskie and Dolnośląskie Voivodships.
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3. Diversification of the economic potential of the Dolnośląskie voivodship in the aspect of
tax revenues
The Dolnośląskie Voivodship located in the south of Poland covers an area of 19947 km2. The area of the
voivodship gathers 2,903,000 people. The voivodship consists of 26 poviats and 4 cities with poviat rights.
There are 87 cities in the Dolnośląskie Voivodship. In the years 2002-2016, the number of inhabitants decreased
by 0.3%. The average age of residents is 42.0 years and is comparable to the average age of inhabitants of all of
Poland. 62.0% of the inhabitants of Dolnośląskie Voivodship are in working age, 16.8% in the pre-working age,
and 21.2% of residents are in the post-working age. Unemployment registered in Dolnośląskie amounted to 7.3%
in 2016 (8.2% in women and 6.5% in men). This is much less than the unemployment rate for Poland.
The average gross monthly salary in Dolnośląskie amounts to PLN 4,385.84, which corresponds to 102.20% of
the average monthly gross wage in Poland. 10.6% of professionally active inhabitants of the Lower Silesian
Voivodship work in the agricultural sector (agriculture, forestry, hunting and fishing), 32.4% in industry and
construction, and 19.8% in the service sector (trade, vehicle repair, transport, accommodation and gastronomy,
information and communication) and 4.1% work in the financial sector (financial and insurance activities, real
estate services) [http://www.polskawliczbach.pl/dolnoslaskie#ixzz5AQCRhqM5]
In Wrocław, there are several tax offices that serve taxpayers from the city's territory and, additionally, the
Wrocław poviat. The area of the Silesian Tax Office supports large taxpayers, ie tax capital groups, banks,
insurance companies, entities operating under the provisions of the Act on Trading in Financial Instruments and
provisions on investment funds, pension funds, branches or representative offices of foreign enterprises and other
business entities whose annual turnover exceeds PLN 5 million.
Tab. 1: Spatial differentiation of CIT revenues per taxpayer in tax offices of the province Dolnośląskie in PLN
Tax office 2012 2013 2014 2015 2016
US w Bolesławcu 2,878 2,073 1,641 1,881 2,039
US w Bystrzycy Kłodzkiej 456 1,524 2,719 1,051 762
US w Dzierżoniowie 1,792 1,886 1,675 2,746 2,720
US w Głogowie 4,858 5,204 5,241 8,129 9,470
US w Jaworze 1,739 2,520 1,403 3,539 1,535
US w Jeleniej Górze 2,094 2,023 1,861 1,745 1,667
US w Kamiennej Górze 1,435 2,619 2,260 1,505 1,896
US w Kłodzku 1,786 1,370 1,495 1,503 1,513
US w Legnicy 2,215 2,065 2,381 2,128 1,956
US w Lubaniu 874 1,252 6,099 1,607 1,465
US w Lubinie 8,886 6,133 9,678 7,516 10,240
US w Lwówku Śląskim 799 1,451 2,157 1,226 1,440
US w Miliczu 790 1,479 938 926 18
US w Nowej Rudzie 381 496 640 1,069 2,382
US w Oleśnicy 5,469 2,607 3,764 4,717 4,564
US w Oławie 7,018 5,052 5,933 8,518 6,759
US w Strzelinie 1,980 918 716 1,383 1,187
US w Środzie Śląskiej 3,357 2,272 5,446 7,256 4,066
US w Świdnicy 2,788 3,243 2,924 3,220 3,090
US w Trzebnicy 3,277 3,164 3,191 5,409 7,326
US w Wałbrzychu 1,225 1,039 981 1,386 1,347
US w Wołowie 2,330 3,442 2,702 1,666 2,334
US Wrocław-Fabryczna 8,587 9,087 11,544 13,369 14,098
US Wrocław-Krzyki 9,424 8,382 7,900 10,783 9,497
US Wrocław-Psie Pole 9,839 11,622 14,355 11,284 11,983
US Wrocław-Stare Miasto 6,399 5,936 8,844 7,149 9,201
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Tax office 2012 2013 2014 2015 2016
US Wrocław-Śródmieście 2,747 3,001 2,635 3,892 4,292
I US we Wrocławiu 7,448 5,107 7,683 7,504 9,420
US w Ząbkowicach Śląskich 3,031 3,050 2,702 1,407 1,709
US w Zgorzelcu 1,836 1,797 2,779 2,042 2,182
US w Złotoryi 1,676 1,109 1,274 1,517 1,003
US w Górze 2,906 2,535 3,811 3,158 3,095
US w Polkowicach 4,619 3,669 6,245 27,040 2,219
Dolnośląski US we Wrocławiu 1,015,371 648,778 514,530 656,694 526,758
On average in the voivodship 92,680 59,111 47,604 58,908 48,547
Source: own calculations based on IAS data in Wrocław
The data in Table 1 shows that the greatest economic potential associated with the activities of legal persons occurs
in the territorial jurisdiction of the Lower Silesian US. On the other hand, other areas in the Lower Silesian
Voivodship that deserve distinction due to their high economic potential are the Lubin, Głogów and Wrocław
poviats (this is evidenced by the level of the calculated index in the analyzed period).
Tab. 2: Spatial diversification of VAT revenues per taxpayer in tax offices of the Dolnośląskie Voivodship in
PLN
Tax office 2012 2013 2014 2015 2016
US w Bolesławcu 7,794 7,265 8,412 15,270 16,688
US w Bystrzycy Kłodzkiej 7,164 5,473 7,283 10,657 16,382
US w Dzierżoniowie 7,987 9,665 11,841 14,482 18,024
US w Głogowie 10,413 10,114 7,149 11,140 16,034
US w Jaworze 6,360 6,712 7,689 12,250 13,444
US w Jeleniej Górze 9,052 9,089 10,059 12,662 15,298
US w Kamiennej Górze 9,833 11,585 11,842 17,184 15,148
US w Kłodzku 6,782 5,937 7,444 8,618 13,892
US w Legnicy 11,885 9,326 13,670 19,644 17,158
US w Lubaniu 6,147 6,223 5,922 12,071 12,958
US w Lubinie 9,591 33,030 14,268 19,284 21,844
US w Lwówku Śląskim 6,079 5,992 4,752 7,075 9,246
US w Miliczu 1,417 423 1,947 1,108 10,308
US w Nowej Rudzie 5,192 4,232 4,737 10,267 11,511
US w Oleśnicy 14,476 14,348 18,229 24,065 26,554
US w Oławie 12,158 11,613 13,574 23,922 27,609
US w Strzelinie 1,587 2,158 3,719 4,679 7,458
US w Środzie Śląskiej 9,066 9,661 11,063 18,350 17,280
US w Świdnicy 14,700 10,733 12,832 20,112 23,496
US w Trzebnicy 10,059 10,046 14,567 18,673 41,641
US w Wałbrzychu 11,654 8,818 12,065 15,963 19,035
US w Wołowie 8,167 6,934 8,426 14,003 15,901
US Wrocław-Fabryczna 19,453 22,224 21,755 10,576 25,434
US Wrocław-Krzyki 20,130 11,477 20,194 26,294 24,596
US Wrocław-Psie Pole 27,924 26,804 28,901 30,056 28,115
US Wrocław-Stare Miasto 22,274 14,991 23,029 24,585 21,420
US Wrocław-Śródmieście 16,004 13,194 15,373 20,459 9,636
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Tax office 2012 2013 2014 2015 2016
I US we Wrocławiu 19,756 17,111 16,357 23,693 23,126
US w Ząbkowicach Śląskich 9,322 9,726 9,760 14,009 19,071
US w Zgorzelcu 8,173 9,597 7,159 14,462 15,505
US w Złotoryi 8,375 3,194 6,904 12,800 14,679
US w Górze 2,409 1,645 3,799 8,630 11,471
US w Polkowicach 8,069 6,579 13,426 60,672 16,205
Dolnośląski US we Wrocławiu 550,254 215,141 202,657 330,526 355,928
On average in the voivodship 27,018 17,743 19,032 28,334 31,710
Source: own calculations based on IAS data in Wrocław
Analyzing the data contained in the table above, one can conclude that the largest economic potential is held by
taxpayers of the Dolnośląski Tax Office. It should be emphasized that in smaller tax offices, where other
entrepreneurs operate, there is also a large economic potential, as evidenced by the amount of VAT tax revenues
per taxpayer (over PLN 10,000). This applies to, among others, Oleśnica, Głogów, Legnica, Oława, Środa Śląska
(in 2014-2016), Wrocław, Ząbkowice Śląskie (years 2015-2016), Zgorzelec (years 2015-2016), and Polkowice
(years 2015-2016). In some years of the analyzed period, the economic potential of selected poviats was much
larger than the average of the voivodship. This concerned, among others, the following tax offices: Polkowice
(2015-2016), Wrocław Psie Pole (2012-2015), Wrocław Stare Miasto (2012, 2013, 2014).
4. Diversification of economic potential in the Silesia Voivodeship
Silesia is located in the southern part of Poland and covers an area of 12.333 km2. The area of the province is
4.559 thousand residents. The voivodship consists of 17 poviats and 19 cities with poviat rights. In total, there are
71 cities in the Śląskie Voivodeship. In the years 2002-2016, the number of inhabitants decreased by 3.6%. The
average age of residents is 42.2 years. Unemployment registered in Silesia was 6.6% in 2016 (7.8% among women
and 5.5% among men). This is much less than the unemployment rate for Poland. The average gross monthly
salary in Silesia is PLN 4,295.29, which corresponds to 100.10% of the average monthly gross wage in Poland.
7.8% of professionally active Silesian residents work in the agricultural sector (agriculture, forestry, hunting and
fishing), 38.2% in industry and construction, and 20.1% in the service sector (trade, vehicle repair, transport,
accommodation and catering , information and communication) and 3.6% work in the financial sector (financial
and insurance activities, real estate services).
In the entire Silesian voivodeship, 37 tax offices deal with tax collection. In larger cities such as: Bielsko - Biała,
Częstochowa, Gliwice, Katowice there are several tax offices that serve taxpayers from the territory of a given
city and additionally a poviat. And the Silesian Tax Office and the II Silesian Tax Office support large taxpayers,
ie tax capital groups, banks, insurance companies, entities operating under the provisions of the Act on Trading in
Financial Instruments and provisions on investment funds, pension funds, branches or representative offices of
foreign enterprises and other business entities, whose annual turnover exceeds PLN 5 million.
Tab. 3: Spatial diversification of VAT revenues per taxpayer in tax offices of the province Silesia in PLN
Tax office 2012 2013 2014 2015 2016
US Będzin 14,391 13,687 107,994 21,340 21,884
I US Bielsko Biała 22,069 20,674 115,247 23,329 28,833
II US Bielsko Biała 14,208 14,987 166,330 23,444 25,377
US Bytom 18,006 15,251 45,484 20,205 18,680
US Chorzów 14,443 17,606 95,929 25,522 25,902
US Cieszyn 8,465 7,695 91,780 16,695 18,835
US Czechowice 37,144 22,921 202,509 32,156 24,989
I US Częstochowa 18,177 16,413 139,748 28,094 30,356
II US Częstochowa 16,596 14,895 168,720 25,864 28,169
US Dabrowa Górnicza 15 335 12 554 113 992 32 638 34 716
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Tax office 2012 2013 2014 2015 2016
I US Gliwice 22,726 27,441 69,229 27,652 20,168
II US Gliwice 14,418 14,360 101,204 23,882 25,979
US Jaworzno 15,805 15,696 137,300 28,540 26,098
US Jastrzębie Zdrój 13,028 12,279 70,209 10,574 17,286
I US Katowice 26,907 61,141 64,873 24,769 33,963
II US Katowice 24,969 21,700 118,571 32,532 60,841
US Kłobuck 2,325 2,164 161,252 15,961 19,617
US Lubliniec 8,549 5,778 102,071 14,653 13,298
US Mikołów 24,828 21,979 237,307 30,530 27,782
US Mysłowice 22,903 23,512 147,138 25,162 27,879
US Myszków 11,202 12,465 126,815 14,021 18,025
US Piekary Śląskie 17,102 15,881 103,808 23,907 25,104
US Pszczyna 16,903 8,272 142,184 23,565 23,724
US Racibórz 12,401 11,089 94,988 30,468 22,098
US Ruda Śląska 12,608 11,673 151,416 21,239 23,644
US Rybnik 15,797 14,156 104,938 22,564 24,482
US Siemianowice Śl 18,628 17,299 122,978 22,856 23,509
US Sosnowiec 17,542 13,751 101,905 18,802 18,441
US Tarnowskie Góry 10,992 9,753 67,447 17,801 17,722
US Tychy 11,140 17,179 3,259 -11,055 -25,102
US Wodzisław 9,896 9,394 124,320 17,808 19,101
US Zabrze 19,634 17,281 44,523 23,337 25,361
US Zawiercie 9,363 9,347 112,238 16,929 18,644
US Żory 16,166 18,066 161,846 22,138 22,263
US Żywiec 10,682 9,717 102,386 15,545 18,842
I Śląski US Sosnowiec 1,207,056 1,113,998 532,919 509,383 431,275
I Śląski US Bielsko Biała 387,454 167,516 426,361 414,328 238,723
On average in the voivodship 32,527 30,182 142,399 32,712 32,296
Source: own calculations based on IAS data in Katowice
The presented ratios in Table 5 calculated on the basis of the tax on goods and services indicate that the best
economic potential was observed in Katowice, Bielsko-Biała, Częstochowa, and Czechowice. In the analyzed
period the best year was 2014, because the highest tax revenues were recorded then. In two cases (2015 and 2016),
the taxpayer recorded a negative impact on US Tychy, which indicates that the economic potential of these areas
also developed. Despite the fact that during this period, tax offices paid more for VAT than recorded revenues,
this situation testifies to the development of foreign trade. If there are VAT refunds, first of all, the sale takes place
with 0% VAT and VAT refund is applied.
Tab. 4: Spatial differentiation of CIT revenues per taxpayer in tax offices of the Silesia Voivodship in PLN
Tax office 2012 2013 2014 2015 2016
US Będzin 4,602 4,009 4,643 8,139 4,762
I US Bielsko Biała 7,915 7,294 8,033 9,549 13,122
II US Bielsko Biała 10,382 9,280 8,582 10,049 10,792
US Bytom 3,820 3,402 2,867 3,342 3,068
US Chorzów 7,934 6,523 8,567 7,340 5,754
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Tax office 2012 2013 2014 2015 2016
US Cieszyn 5,934 6,334 7,913 5,317 7,280
US Czechowice 6,621 6,506 10,492 7,391 9,557
I US Częstochowa 6,442 6,210 6,967 7,830 6,248
II US Częstochowa 6,719 9,769 8,051 8,764 7,470
US Dabrowa Górnicza 9,418 11,775 10,411 19,791 29,024
I US Gliwice 6,739 7,005 6,998 8,747 8,625
II US Gliwice 6,076 9,911 10,332 9,363 8,143
US Jaworzno 9,711 8,867 10,511 10,588 9,354
US Jastrzębie Zdrój 6,157 4,945 6,570 5,897 3,665
I US Katowice 7,779 7,513 7,453 14,353 7,300
II US Katowice 14,378 13,221 15,486 11,843 10,416
US Kłobuck 8,527 6,168 6,132 3,045 4,058
US Lubliniec 6,672 3,725 5,623 4,125 5,809
US Mikołów 10,769 11,681 11,971 11,032 11,450
US Mysłowice 9,579 8,174 7,481 6,330 4,676
US Myszków 7,364 6,701 7,714 8,124 3,710
US Piekary Śląskie 7,569 3,942 7,011 6,386 9,314
US Pszczyna 16,285 13,433 12,392 11,161 11,112
US Racibórz 3,626 4,526 5,654 28,830 5,686
US Ruda Śląska 6,647 6,753 7,443 7,837 5,910
US Rybnik 8,851 11,497 10,736 8,018 6,827
US Siemianowice Śl 10,947 7,153 12,126 7,827 9,808
US Sosnowiec 6,366 5,800 6,029 6,385 5,329
US Tarnowskie Góry 8,623 6,808 6,501 7,863 7,944
US Tychy 13,332 14,278 9,466 9,265 10,123
US Wodzisław 13,553 6,552 9,713 11,733 9,988
US Zabrze 4,550 3,493 2,852 3,895 4,118
US Zawiercie 4,550 6,506 7,608 5,166 4,973
US Żory 19,384 23,330 17,626 15,062 11,879
US Żywiec 10,740 6,425 5,767 6,776 9,555
I Śląski US Sosnowiec 410,765 386,421 407,463 354,660 449,492
I Śląski US Bielsko Biała 441,175 311,255 334,541 350,350 370,552
On average in the voivodship 56,103 47,519 49,535 46,571 53,256
Source: own calculations based on IAS data in Katowice
From the presented data, we can conclude among others:
 the largest economic potential conditioned by the income tax from legal persons (inflows of over PLN 10,000
per taxpayer) occurred in the area of activity of tax offices in: Pszczyna, Bielsko-Biała, Katowice, Mikołów,
Siemianowice Śląskie, Tych, Wodzisława and Żor).
 the smallest tax revenues of us taxpayer have been achieved in the Tax Offices in Zawiercie, Zabrze and
Będzin,
 only very good economic potential exists among large taxpayers who are served by two Silesian Tax Offices.
Sborník příspěvků XXI. mezinárodní kolokvium o regionálních vědách Kurdějov 13.–15. 6. 2018
269
Conclusions
The analysis carried out with the use of synthetic indicators has highlighted many situations indicating the good
development direction of individual regions of the Śląskie and Dolnośląskie Voivodships. In addition, it allowed
to formulate a few conclusions regarding economic development: 1) The phenomenon of economic development
does not occur evenly in the region and is strongly conditioned by the existence of entities paying taxes or using
the refund of tax on goods and services on account of sales outside the Republic of Poland. 2) Development is
concentrated in large poviats, but some positive trends in much smaller poviats can also be noticed,
3) Lack of large enterprises in poviats located on the outskirts of the voivodship (which illustrates the income from
corporate income tax) causes that these areas are characterized by much smaller development than the areas
located in the central parts of the voivodship.
In order to accelerate the economic development of the poviats indicated during the study as the least economically
developed, it would be necessary to improve and develop infrastructure that would help bring new entrepreneurs
to this area or stimulated the development of existing businesses.
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