- Tytuł:
-
Dochody z podatku od środków transportowych w miastach na prawach powiatu w kontekście zasady samodzielności finansowej
Tax Revenues from Transportation Means in Cities with County Rights in the Context of Financial Independence Rule - Autorzy:
- Dziuba, Jarosław
- Powiązania:
- https://bibliotekanauki.pl/articles/589401.pdf
- Data publikacji:
- 2014
- Wydawca:
- Uniwersytet Ekonomiczny w Katowicach
- Tematy:
-
Dochody
Dochody powiatu
Podatki
Samorząd terytorialny
Transport
County revenues
Income
Local government
Taxes - Opis:
- 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.
- Źródło:
-
Studia Ekonomiczne; 2014, 198 cz 1; 135-145
2083-8611 - Pojawia się w:
- Studia Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł