Dochody z podatku od środków transportowych w miastach na prawach powiatu w kontekście zasady samodzielności finansowej

• Authors: Jarosław Dziuba

Title variants

EN

Tax Revenues from Transportation Means in Cities with County Rights in the Context of Financial Independence Rule

• Languages of publication: PL

Abstracts

EN

The purpose of the article is to present the legally justified possibilities of influencing tax components from transport means, by the local authority units, as well as the assessment of these powers implementation and their budgetary effects based on the example of cities with county rights. Following the analysis of legal acts it can be stated that the competencies of local authorities are limited in this area and come down only to the possibility of tax rates reduction and their diversification, to introducing tax exemptions based on substantive criteria, tax arrears redemption and spreading their payments into instalments or postponing payment deadlines. The analysis of city budgets in the period 2011-2013 allows for concluding that the significant tax effects resulted from the right to influence tax rates only, however, its influence on total revenues was marginal due to the limited share of the discussed tax in the overall revenue structure.

Keywords

PL

Dochody; Dochody powiatu; Podatki; Samorząd terytorialny; Transport

EN

County revenues; Income; Local government; Taxes; Transport

• Publisher: Uniwersytet Ekonomiczny w Katowicach
• Journal: Studia Ekonomiczne
• Year: 2014
• Volume: 198 cz 1
• Pages: 135-145

Contributors

author

Jarosław Dziuba

References

• Finanse samorządowe 2005, red. C. Kosikowski, Dom Wydawniczy ABC, Warszawa 2005.
• Gomułowicz A., Małecki J., Podatki i prawo podatkowe, LexisNexis, Warszawa 2013.
• Sprawozdania z wykonania budżetów jednostek samorządu terytorialnego za okres 2011-2013, www.mf.gov.pl.
• Ustawa z dnia 12 stycznia 1991 r. o podatkach i opłatach lokalnych. Dz. U. 2010, nr 95, poz. 613 z późn. zm. (tekst jednolity).
• Ustawa z dnia 29 sierpnia 1997 r. ordynacja podatkowa. Dz. U. 2012, poz. 749 z późn. zm. (tekst jednolity).

Identifiers

ISSN

2083-8611