This study is devoted to the issue of local government taxes. The main research intention is to describe the impact of legal regulations in determining the scope of the impact local government taxes have on local government. Then, however, to what extent and on what basis did the legislator assume that the developed legislative solutions will decide about an efficiently operating system of financing communes, poviats, and voivodships? It should be emphasized that the local government tax system in its present form does not provide sufficient financial resources through which a local government unit could shape the tasks assigned to it.