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In most European countries, the revenue from income taxes is divided between the state budget and the budget of local self-government units. The division of public income from income taxes is performed inter alia through the use of the institution of shares in the revenue from these taxes. European states use the term “shares” for different legal constructs. H. Blöchliger and O. Petzold, in order to clarify the meaning of the term, propose a classification of shares through the criteria of 1) risk sharing, 2) un-conditionality, 3) formula stability, 4) individual proportionality. The aim of this article is to present the character of shares in the revenue from income taxes as income of local self-government units in Poland on the basis of the presented criteria for classifying these shares.

Shares in the revenue from income taxes as income of local self-government units in Poland