Opłaty lokalne. Niewykorzystane źródło dochodów gmin wiejskich w Polsce?
Local fees: unexploited source of revenues of rural municipalities in Poland?

Summary/Abstract: The article examines the scope of using local fees by Polish rural municipalities in the years 2015–2020. The first section contains a literature review, definitions and functions of local fees. The second one focuses on the powers of the local councils to establish local fees and their construction. Next, the results of the research conducted to verify the hypotheses are presented. The article concludes with recommendations which may encourage municipalities to collect local fees.

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