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The aim of this paper it to present the results of research on the scale of the compensatory mechanism in Polish rural communes, in the context of their differentiation, by the development level described, by means of the taxonomic measure of development by Hellwig. The following research questions were formulated: How significant is a compensatory grant for rural communes, from the viewpoint of their income and current expenses; should its present beneficiaries receive funds, from the viewpoint of their development level as a criterion for awarding grants; and what financial effects might the modification of the list of beneficiaries cause? A division of communes into four groups, in terms of the designated development level, and four groups in terms of income level per resident, was used for the analysis. The analysis of the basic taxable income ratio per capita in the period 2009-2011 demonstrates the presence of significant and permanent differences between individual Polish regions. The largest number of communes with high BTI ratio per capita occurs in western Poland. Based on the research, it can be stated that a compensatory grant significantly contributes to the balancing of current expenses with current income, in particular in communes in eastern Polish voivodeships. The self-financing ratios adjusted by grant are obtained mainly by communes with a high development level. The number of these communes was not affected by the financial effects of the 2008-2010 crisis. With the assumed division of communes into three groups with diverse granting level, it can be stated that grant liquidation for developed communes would concern merely 5.5% of the entire compensatory grant for rural communes in 2011. At the same time, it needs to be observed that this would mean disturbing the financial sustainability of certain communes. The greatest decrease in income per resident would be experienced by communes in the Lower Silesian, Masovian, Greater Poland, and Silesian voivodeships. Based on the conducted research, it must be stated that accounting for the development level of communes, while building a new funds redistribution model, brings along the necessity to pay attention to ensuring budget stability in the communes which, as a result of grant restriction, might lose the self-financing capacity and face a current deficit.

Compensatory grant in Polish rural communes – modification concept and its impact on finances of communes