Economic Situation and Municipal Budget Income as Forestry Tax
Economic Situation and Municipal Budget Income as Forestry Tax
Author(s): Ewelina Markowska, Piotr MożyłowskiSubject(s): Economy, Business Economy / Management, Public Finances
Published by: Instytut Naukowo-Wydawniczy SPATIUM Sp. z o.o.
Keywords: municipal budget;forestry tax;economic situation;
Summary/Abstract: The actual forestry tax is a relatively new development in the Polish tax system. It was introduced in 1991. It is one of the own revenues of municipalities. Budget revenues of municipalities in respect of forestry tax depend on the economic situation, as well as the degree of afforestation in the municipality. The aim of this publication is to present the economic impact on budget revenues of municipalities in respect of forestry tax .
Journal: Central European Review of Economics & Finance
- Issue Year: 20/2017
- Issue No: 4
- Page Range: 49-59
- Page Count: 11
- Language: English