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  2. 1 Kańduła S.

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Opłaty lokalne. Niewykorzystane źródło dochodów gmin wiejskich w Polsce?

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Budzeń D., Kańduła S.
Studia BAS
|
2021
|
issue 1(65)
203-227
EN
The article examines the scope of using local fees by Polish rural municipalities in the years 2015–2020. The first section contains a literature review, definitions and functions of local fees. The second one focuses on the powers of the local councils to establish local fees and their construction. Next, the results of the research conducted to verify the hypotheses are presented. The article concludes with recommendations which may encourage municipalities to collect local fees.
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