Wybrane determinanty zmian dochodów podatkowych samorządu terytorialnego w Polsce w latach 1999–2014
Selected Determinants of Changes in the Tax Revenue of Local Governments in Poland in the Years 1999–2014
Author(s): Marek PypećSubject(s): Public Finances
Published by: Wydawnictwo Naukowe Uniwersytetu Marii Curie-Sklodowskiej
Keywords: taxes; subsidies and revenue; state and local taxation; subsidies and revenue; regional government analysis; podatki; dotacje i dochody; podatki państwowe i samorządowe;
Summary/Abstract: Tax revenue is a very important, but also relatively variable part of Polish local governments’ revenue. During the years 1999–2014, tax revenue value was determined by a number of various factors, often with a contradictory impact. These factors include, above all, statutory changes in tax revenue share in the revenue of the state budget and the use of tax relief, exemptions and deferrals in both municipal and state taxes.
Journal: Annales Universitatis Mariae Curie-Skłodowska, Sectio H Oeconomia
- Issue Year: L/2016
- Issue No: 1
- Page Range: 315-325
- Page Count: 11
- Language: Polish