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2014 | 10 | 3 | 191-201
Article title

The impact of local governments on their own revenue source efficiency. Review of communes in Poland.

Authors
Content
Title variants
Languages of publication
EN
Abstracts
EN
The current system of funding local governments in Poland requires changes; within tax revenues the changes should concern the system of property taxes. The reformed property tax should be a potential source of considerable additional commune revenues. The article is aimed at the analysis of how communes can affect the volume of revenues from property owned by other entities. The analyses concerning the role and place of property taxes in the system of revenues of Polish communes and the application of tax authority tools indicate that local authorities can develop to a slight degree the structure of property taxes to affect the volume of their revenues and the course of social and economic processes.
Year
Volume
10
Issue
3
Pages
191-201
Physical description
Dates
published
2014-10-29
Contributors
author
References
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Document Type
Publication order reference
YADDA identifier
bwmeta1.element.desklight-151b61d0-f718-4c36-a257-a20c6a7747bf
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