FINANCIAL MANAGEMENT IN MUNICIPALITY LOCAL GOVERNMENTS BASED ON THE EXAMPLE OF INCOME FROM THE REAL PROPERTY TAX AND INVESTMENT OUTLAYS

• Authors: Kozlowski Andrzej
• Languages of publication: EN

Abstracts

EN

Despite limited independence of municipal governments and large unification of territorial government law a large polarization in their development is observed that results from the influence of different factors among which natural resources and geographic location of municipalities as well as exercising the rights based on the national law and competences of the people managing the municipalities are of major importance. The research problem undertaken in the analysis concerned first of all the municipalities finance management, particularly in the field of revenues obtained by municipalities from the real property tax and investment outlays. They represent instruments used by municipal bodies for local development management. Those issues were the base for formulation of the research hypothesis assuming that the volume of the municipality investment outlays, in particular those allocated to municipal infrastructure development, depends on the volume of revenues from the real property tax and that in term depends on the economic character of the municipality (tourist, agricultural).

Keywords

EN

FINANCE MANAGEMENT; INVESTMENT; MUNICIPAL GOVERNMENTS; TAX

Discipline

• ECONOMICS: ECONOMICS

• Publisher: Uniwersytet Warmińsko-Mazurski w Olsztynie
• Journal: Olsztyn Economic Journal
• Year: 2009
• Volume: 4
• Issue: 2
• Pages: 231-240
• Document type: ARTICLE

Contributors

author

Kozlowski Andrzej

• Andrzej Kozlowski, Uniwersytet Warminsko-Mazurski w Olsztynie, Katedra Organizacji i Zarzadzania, ul. Prawochenskiego 3, 10-957 Olsztyn, Poland

Identifiers

CEJSH db identifier

10PLAAAA07681