JEL classification: H71, H83;
Keywords: audit, budget revenues, local tax, public finance, local government, trade fair fee;
Abstract: The public finance system in force in Poland provides for a trade fair fee (Polish - „opłata targowa”)
as part of municipalities’ own revenues. The trade fair fee is collected from persons selling at
marketplaces located in the municipality. It constitutes own income for the commune’s budget and
is an archaic form of public tribute. According to the legal regulations in force in Poland, communes
may waive the collection of the exhibition fee, however, there are still many communes collecting
it. The assessment of income to the commune budget from the trade fair fee was carried out on the
basis of a survey of income to the budget of selected 10 coastal communes in Pomorskie Voivodeship.
The selection of coastal municipalities was determined by their specificity in terms of retail trade on
markets and squares. This is because the holiday season attracts many tourists and entrepreneurs
who sell the goods they offer in the mode of direct retail trade carried out on local markets, streets
or squares (often located near the entrance to local beaches). The analysis of income from the fair
fee was carried out on the basis of reports on the implementation of the budgets of communes
and reports on the income of communes Rb-27s published by commune authorities on the pages
of the Public Information Bulletin of a given local government unit.