The Role of Real Property Tax in Municipal Budget Management

• Authors: de Jesus Ilisio Manuel , Szczech Magdalena
• Languages of publication: EN

Abstracts

EN

This study has been performed to analyze and evaluate some of the issues related to the budget of the municipality of Mława. The purpose has been to investigate the role of real property tax revenue in managing the municipal budget, and its effect on the municipal finances. The analysis comprised five years, from 2005 to 2009. The information necessary for analyzing the role of revenue from immovable property tax in the municipal budget consisted of secondary data (official statistics, available online in the electronic form, legal acts, reports prepared by the municipality, data from the Main Office of Statistics). Pearson's linear correlation coefficient has been used to demonstrate dependences between the revenue from real property tax and budget expenditure on investment projects.

Keywords

EN

revenue; expenditure; real property tax; budget; municipality

• Publisher: Uniwersytet Warmińsko-Mazurski w Olsztynie
• Journal: Olsztyn Economic Journal
• Year: 2011
• Volume: 6
• Issue: 2
• Pages: 303-317

Dates

published

2011-12-31

Contributors

author

de Jesus Ilisio Manuel

• Chair of Spatial and Environmental Economics, University of Warmia and Mazury in Olsztyn

author

Szczech Magdalena

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