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Celem artykułu jest wskazanie metod analizy strukturalnej znajdujących zastosowanie w opisie przestrzennego zróżnicowania i zależności między dochodami i wydatkami budżetów powiatowych a niektórymi czynnikami je kształtującymi. Zaproponowana procedura strukturalnej analizy przestrzennej została zobrazowana empirycznie.
EN
The article presents the results of the surveys of the county's budget incomes and expenditures structure in connection with selected factors that mould them. The elaboration is an attempt to answer the question how the factors diversify the county 's budget incomes and expenditures structure and how it influences the scope and costs of services provided. The differentiation between the needs and resources available leads to large disproportion between territorial units. The scope and the costs of services provided by the self--governments especially depend on local specificity and wealth of the territorial self--government unit. Therefore, there is a special need to include in surveys a heterogen-eousness and a dissimilarity in forming the relations in the cross-section of territorial self-government unit. (original abstract)
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.
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