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Abstract
The objective of the analysis was to explore the spatial variation of the Polish municipalities’ income situation
and to identify the relationship between the relative measure of the income situation (and its components)
and the level of socio-economic development. The following hypotheses have been verified: -The distribution
assessment of the income situation is spatially polarized; -There is a strong and positive correlation between
the measure of the income situation and the level of socio-economic development; -The higher the level of
socio-economic development, the lower the share of public funds transfers. The analysis was performed for the
period 2010-2012, using data BDL. 2173 of rural and urban-rural municipalities are the subject of the study