PL EN


2016 | 3 | 138-159
Article title

THE STABILITY OF TAX REVENUE IN LOCAL GOVERNMENT UNITS IN YEARS 2005-2014

Title variants
Languages of publication
EN
Abstracts
EN
Implementation of tasks assigned to local governments requires assigning them to sources of funding to finance expenses associated with their performing. Revenues generated from assigned to local government sources, in accordance with the tax rules, should be efficient and stable. The aim of the study, which was summed up in this paper, was therefore to analyse the stability of the own revenues of local government units. The study was conducted using methods of statistical analysis of indicators of tax revenues per capita of municipalities, counties and voivodeships.
Keywords
Year
Issue
3
Pages
138-159
Physical description
Dates
published
2016-12-15
References
  • [1.]Łaski K., Mity i rzeczywistość w polityce gospodarczej i nauczaniu ekonomii, INE PAN, Warszawa 2009.
  • [2.]Sulmicki J, Stabilność rynków finansowych a wejście Polski do strefy euro, Warsaw School of Economics, Warszawa 2005, p. 7.
  • [3.]Surówka K, Koncepcje zasilania finansowego poszczególnych szczebli samorządu terytorialnego w Polsce, Samorząd Terytorialny, 1997, No. 12.
  • [4.]Znaniecka K., Walasik A., Zasady budżetowe w warunkach kryzysu finansów publicznych [in:] Owsiak S. (ed.) Nowe zarządzanie finansami publicznymi w warunkach kryzysu, PWE, Warszawa 2011.
  • [5.]Żabka A., Wpływ cyklicznych wahań koniunktury na dochody JST [in:] Polityka rozwoju regionu. Koncepcja- procedury administracyjne – finansowanie, K. Malik (ed.), Wydawnictwo Naukowe „Akapit”, Opole 2010. Compare: J. Neneman, P. Swianiewicz, Koncepcje, warianty i konsekwencje wprowadzenia PIT-u komunalnego w Polsce, Ekspertyza BGK, Warszawa 2013.
  • [1.]State budget implementation statement for the period from 1st January to 31st December 2014. Information concerning the budgets of local government units implementation, Warszawa 2015.
  • [2.]Information of the Ministry of Finance on the tax revenue indicators for particular municipalities, counties and voivodeships for the period from 2005 - 2016, www.mf.gov.pl
  • [3.]http://www.fitchpolska.com.pl
  • [4.]www.mf.gov.pl
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-56fd10cc-33b3-4d7b-9a76-e307a36674f3
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.