Dochody podatkowe gmin w Polsce a ich stabilność fiskalna
Tax Revenues of Communities in Poland and Their Fiscal Stability
Author(s): Joanna Marczakowska-ProczkaSubject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: revenue; income tax; fiscal stability
Summary/Abstract: The study analyzed tax revenues of municipalities during the years 2008–2014 andon this basis attempts to answer the question, if we can give municipalities more freedomof fiscal decisions. There are also described the existing regulations in the field oftaxation power and impact of the regulations on the formation of municipal tax revenue.
Journal: Ekonomiczne Problemy Usług
- Issue Year: 2015
- Issue No: 118
- Page Range: 225-236
- Page Count: 12
- Language: Polish