Wybrane fiskalne konsekwencje migracji zarobkowej oraz związanego z nią transferu dochodów (na przykładzie województwa opolskiego)

In this paper the results of estimates on the fiscal impact of labor migration and remittances are presented for Opole Voivodship. For this purpose, on the one hand, an estimation was made of the amount of indirect taxes which affect the Polish budget by the spending of part of the income earned abroad by migrants from Opole Voivodship in Poland. On the other hand, an estimation was made of the losses for local governments, due to the non-payment of income tax in Poland by economic migrants from the Opole region. Although the estimates require a variety of assumptions and simplifications, it was possible to identify a range of losses incurred by the region due to migration.