PIT komunalny jako nowa forma dochodów jednostek samorządu terytorialnego
Municipal PIT as a new method of financing local government units in Poland
Author(s): Sławomira KańdułaSubject(s): Politics / Political Sciences, Politics, Economic policy
Published by: Kancelaria Sejmu
Keywords: municipal PIT; Poland; finance local government units; local government; financing system; tax sucharge on PIT; municipalities
Summary/Abstract: The aim of the article is to present a municipal PIT as a new solution to finance local government units in Poland. The author reviews the sources of revenues for local government and discusses the most important dysfunctions in its financing system. Special attention is given to the concept of so‑called municipal (local) PIT, i.e. a regulation that gives municipalities a right to impose a tax sucharge on PIT instead of an entitlement to a fixed percentage of PIT revenues. The author presents this concept, discusses the chances of introduction and identifies its benefits and risks.
Journal: Infos zagadnienia społeczno‑gospodarcze
- Issue Year: 2016
- Issue No: 16
- Page Range: 1-4
- Page Count: 4
- Language: Polish