Analyses carried out over several years by the team of the Małopolska Regional Development Observatory, acting within the structures of the Regional Policy Department of the Marshal Office of the Małopolska Region, indicate the possibility of making interesting observations regarding the payee (employer or tax collector) – taxpayer link, and of examining the size and structure of income depending on the source. Local (municipality) level data obtained and information regarding the payee’s (employees or etc.) activities, that is accurate to a subclass of PKD 2007.
Data acquired was limited to a relatively not numerous sets of tax returns, which were, however, a source of information for more than 90% of the total size of quantities (number of taxpayers, revenue, income). The analysis of payers of personal income tax was abandoned due to business accounting method used, which made the calculation of reliable statistics about the earned income impossible, even at the regional level. The following results of analyzes are restricted to basic information, indicating the observed trends and local diversity. As the set of research instruments expands in the coming years, the scope of the data presented will be gradually expanded.