Spatial Structures of Financial Transfers to the Budgets of Municipalities in Poland in 2007-2015. The purpose of the submitted paper was to analyse and assess the budgetary income of local self-government units in Poland. The scope of the study was focused on the main categories of revenue being transferred from the state budget to municipal budgets, which were significantly influencing the financing of public tasks at the local level. On the basis of the conducted research it can be stated that the increase of the income of municipalities due to participation in personal income tax, which significantly influenced the incomes of municipalities, should be considered as particularly important. This phenomenon was undoubtedly the result of the influence of many economic, social, legal and administrative factors. It was particularly related to the increase in the income of citizens and indirectly to the improvement of the income situation of enterprises. The observed general increase in the part of incomes of the municipalities acquired as a share of the state budget revenues was also an important positive reflection of a number of significant changes introduced in the period of socio-economic transition in Poland.
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