- 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