Temat: Municipalities - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: Wydajność fiskalna podatków lokalnych, jej uwarunkowania i przestrzenne zróżnicowanie w Polsce
Fiscal efficiency of local taxes, its determinants and spatial diversity in Poland
Autorzy:: Śmiechowicz, Joanna
Powiązania:: https://bibliotekanauki.pl/articles/2196946.pdf
Data publikacji:: 2021
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: local taxes in Poland
tax revenues of municipalities
fiscal efficiency of local taxes
tax authority of municipalities
Opis:: The article focuses on the fiscal efficiency of local taxes which in Poland are levies on wealth, i.e., real estate tax, means of transport tax, agricultural tax and forestry tax. The author discusses the determinants of fiscal efficiency of local taxes. Special attention is given to the analysis and assessment of fiscal importance of these taxes for municipalities and cities with powiat status, and to the role of public revenues for local government budgets. The author also compares fiscal efficiency of local taxes from the point of view of various types of their recipients and different levels of local government in Poland.
Źródło:: Studia BAS; 2021, 1(65); 55-75
2080-2404
2082-0658
Pojawia się w:: Studia BAS
Dostawca treści:: Biblioteka Nauki

Artykuł

Skocz do pozycji: 2.

Tytuł:: Podział administracyjny a system finansowania gmin w Polsce
Territorial division versus financing of municipalities in Poland
Autorzy:: Malinowska-Misiąg, Elżbieta
Misiąg, Wojciech
Powiązania:: https://bibliotekanauki.pl/articles/2197349.pdf
Data publikacji:: 2021
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: territorial reform
municipal reorganisation
financing of municipalities
Opis:: The aim of the paper is to assess the impact of the territorial division on the finances and activity of Polish local government units (LGUs). The basis for such an assessment was both an analysis of changes in the administrative division and an analysis of statistical data. The authors have drawn some conclusions concerning changes in the administrative system. The most important recommendation is to decrease the number of local government units, which would lead to reducing disparities in their financial capacity. Although the paper focuses mainly on the basic LGU (municipality), it also mentions the problem of powiats and voivodeships in the current shape.
Źródło:: Studia BAS; 2021, 4(68); 9-26
2080-2404
2082-0658
Pojawia się w:: Studia BAS
Dostawca treści:: Biblioteka Nauki

Artykuł

Skocz do pozycji: 3.

Tytuł:: Zróżnicowanie fiskalnych skutków gminnej polityki podatkowej w Polsce
Diversity of fiscal consequences of municipal tax policy in Poland
Autorzy:: Felis, Paweł
Otczyk, Grzegorz
Powiązania:: https://bibliotekanauki.pl/articles/2196947.pdf
Data publikacji:: 2021
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: local government in Poland
municipalities
local taxes in Poland
local tax policy
tax control
Opis:: The article explores the subject of diversification of local tax policy and its fiscal consequences in Poland in 2007–2019. It focuses on various types of municipalities and tax governance tools they use (establishing tax rates, applying tax exemptions and non-statutory reliefs). The analysed taxes include immovable property taxes (property tax, agricultural tax) and movable property ones (tax on means of transport). Theoretical and empirical analyses confirmed the hypotheses. Polish municipalities utilize tax governance tools on a small scale and their taxation policies differ depending on the category of local tax and the type of municipality.
Źródło:: Studia BAS; 2021, 1(65); 77-102
2080-2404
2082-0658
Pojawia się w:: Studia BAS
Dostawca treści:: Biblioteka Nauki

Artykuł

Skocz do pozycji: 4.

Tytuł:: Opłaty lokalne. Niewykorzystane źródło dochodów gmin wiejskich w Polsce?
Local fees: unexploited source of revenues of rural municipalities in Poland?
Autorzy:: Budzeń, Daniel
Kańduła, Sławomira
Powiązania:: https://bibliotekanauki.pl/articles/2196952.pdf
Data publikacji:: 2021
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: rural municipalities in Poland
local fee
market fee
local and spa fee
advertising fee
dog ownership fee
Opis:: 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.
Źródło:: Studia BAS; 2021, 1(65); 203-227
2080-2404
2082-0658
Pojawia się w:: Studia BAS
Dostawca treści:: Biblioteka Nauki

Artykuł

Informacja