The Intergovermental Equalization System in Poland in View of the Development Level of Rural Municipalities in Lower Silesian and Lubuskie Voivodeships

The main goals of paper are: to determine the levels of social and economic development specified by means of the Hellwig's taxonomic method of development pattern of rural municipalities; to determine the relation between the level of basic tax income per capita (PDP) of rural municipalities and the levels of their social and economic development. Accordingly to conducted survey it can be observed that differences in the development level between rural municipalities are gradually becoming less prominent. We can observe that there is still a small group of municipalities with low level of development and low level of tax base and PDP despite many years of subsidizing their budgets. Observed increase of development level originates from the improvement in the rural municipality-owned infrastructure resulting from various undertakings, partly financed from external subsidies