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Tytuł:
DECENTRALIZATION IN UKRAINE: WHAT IS ON THE AGENDA?
Autorzy:
Slukhaii, Sergii
Powiązania:
https://bibliotekanauki.pl/articles/483766.pdf
Data publikacji:
2015-12-30
Wydawca:
Wyższa Szkoła Biznesu i Przedsiębiorczości w Ostrowcu Świętokrzyskim
Tematy:
decentralization
local finance
subnational government
Opis:
After the Revolution of Dignity (2013-2014) in Ukraine, the new government declared an extensive decentralization program as a part of far-reaching economic reforms to be implemented. These efforts are supposed to be supported by reassigning of public functions, shifting down some public revenues, and increasing the local autonomy concerning revenue management. The paper shows the main obstacles on the way to decentralization, to what extent these decentralization plans have been realized within the actual governmental policy in 2014-2015, and how these decentralization efforts would contribute to increasing efficiency in public administration
Źródło:
Ante Portas – Studia nad Bezpieczeństwem; 2015, 2(5); 11-24
2353-6306
Pojawia się w:
Ante Portas – Studia nad Bezpieczeństwem
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
PRZYSZŁOŚĆ FINANSÓW SAMORZĄDOWYCH W POLSCE W ŚWIETLE ICH POTRZEB ROZWOJOWYCH
Autorzy:
Wyszkowska, Dorota
Powiązania:
https://bibliotekanauki.pl/articles/659960.pdf
Data publikacji:
2014
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
local finance
investment needs
europaen founds
Opis:
Since 2005 an increased investment activity of territorial governments in Poland has been noticed. This was possible due to the availability of quite significant funds from the EU non--repayable aid. Investments that are being implemented have led, on the one hand, to the widening of the scope and the improvement of quality of local public services and, on the other hand, to the rise in the maintaining costs of the infrastructure that was brought to life. Investment needs of self--governments are still really high. This article aims to present financial investment opportunities of Polish self governments after the year 2012. Achieving such an aim was possible due to the analysis of historical data concerning revenues and expenses of LSE as well as their forecasts for the future. Study of theliterature was also carried out. Taking into consideration both the revenue and expenditure situation of self-governments and limitations in the indebtedness from 2014, it is possible to state that it is highly likely thata significant number of LSE will not be able to carry out investment activity, including this one, which can be financed from the EU non-repayable aid. Decreasing tax revenues together withincreasing running expenses caused by, among others, increase in the cost of debt service or salaries, will result in the higher difficulty for the self-governments to set investment funds aside.As the forecasted revenues and expenditures of LSE show, keeping the system of financing with no changes will lead to such a situation that LSE neither will be able to carry out investment activity nor pass the budget for the future years. According to the estimates, the number of suchLSEs can equal to 1300. Such a lingering situation in the long run will lead to the deepening of the infrastructural gap between Polish self-governments and better developed European countries.
Źródło:
Acta Universitatis Lodziensis. Folia Oeconomica; 2014, 1, 299
0208-6018
2353-7663
Pojawia się w:
Acta Universitatis Lodziensis. Folia Oeconomica
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Current Status of and Challenges in Regional Policies in Japan
Autorzy:
Ichishima, Munenori
Powiązania:
https://bibliotekanauki.pl/articles/917069.pdf
Data publikacji:
2019
Wydawca:
Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:
Regional Revitalisation Policy
Distribution of Grants
Local Finance
Opis:
This study aims to explain current regional policies in Japan and to explore challenges in relation to the same. Specifically, I will focus on regional revitalisation policies implemented by the Abe cabinet since 2014 and examine whether grants for regional revitalisation policies are distributed in a way that political scientists have disputed for a long time. From the perspective of public policy analyses in political science, I will conduct statistical analyses by using aggregated data of local municipalities in Japan. Thus, I will clarify the current status of and challenges related to regional policies in Japan.
Źródło:
Investigationes Linguisticae; 2019, 43; 25-33
1426-188X
1733-1757
Pojawia się w:
Investigationes Linguisticae
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Local Tax Competition in Poland?
Autorzy:
Swianiewicz, Paweł
Łukomska, Julita
Powiązania:
https://bibliotekanauki.pl/articles/1035807.pdf
Data publikacji:
2016
Wydawca:
Uniwersytet Warszawski. Wydział Geografii i Studiów Regionalnych
Tematy:
Tax competition
local taxes
tax policy
local government
local finance
yardstick competition
Opis:
The concept of tax competition has been successfully applied in an analysis conducted in several European countries, but so far it has not been systematically tested either in Poland or in other countries of Central and Eastern Europe. There are two types of competition discussed in the article: classic competition for mobile tax base and ‘yardstick competition’, in which local politicians compete for political capital being related to the comparison of tax rates with neighbouring municipalities. It is expected that in Poland the ‘yardstick competition’ is more important from the classic competition for the mobile tax base.
Źródło:
Miscellanea Geographica. Regional Studies on Development; 2016, 20, 3; 37-43
0867-6046
2084-6118
Pojawia się w:
Miscellanea Geographica. Regional Studies on Development
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The impact of public management on the effectiveness of public finances at the local level
Autorzy:
Sierak, J.
Powiązania:
https://bibliotekanauki.pl/articles/399188.pdf
Data publikacji:
2015
Wydawca:
Politechnika Białostocka. Oficyna Wydawnicza Politechniki Białostockiej
Tematy:
public management
local finance
local government
zarządzanie publiczne
finanse lokalne
samorząd
Opis:
The main purpose of the paper is to show the relations between the management method practiced by the public authorities and the efficiency of public finances carried out at the local level. The paper has been prepared on the basis of literature and copyright research on the effectiveness of financial management in Polish local government. A descriptive method and the results of economic and statistical analyses have been used in the work. Authorities applying the administrative management model are characterized by passivity and reluctance to use innovative methods of management. They apply a one-year financial planning cycle and perform cost analyses to a very limited extent. Local governments applying the strategic management model use modern and effective methods of financial planning in financial policy, also in the multi-annual arrangement, and constantly carry out financial analyses. The practice of public financial management at the local level shows the impact of public management on the effectiveness of financial policy and budgetary economy at the local level. The paper refers to the theory of public finance and efficiency of local public financial management. The conclusions of the paper can be applicable for the practice of finances of the local self-government.
Źródło:
Ekonomia i Zarządzanie; 2015, 7, 3; 25-34
2080-9646
Pojawia się w:
Ekonomia i Zarządzanie
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Multiannual expenditures in state budget and local government budgets in Poland
Autorzy:
Franek, Sławomir
Powiązania:
https://bibliotekanauki.pl/articles/2128513.pdf
Data publikacji:
2020
Wydawca:
Uniwersytet w Białymstoku. Wydawnictwo Uniwersytetu w Białymstoku
Tematy:
multiannual budget
public finance
local government finance
Opis:
Purpose – The purpose of the article is to assess the significance of multiannual expenditures in the state and budgets of local government units in Poland. Research method – In order to achieve the objective, the methods of comparative analysis of budget expenditures extending beyond one financial year of the state and local government units were used. The research period covers the years 2014-2018. The source of data utilised for the analyses are reports relating to the performance of the state budget and information on the performance of the budgets of local government units, as well as databases on multiannual financial forecasts of local government units. The analysis used data on expenditure related to the implementation of multiannual programmes (in the state budget) and expenditure on undertakings shown in multiannual financial forecasts (in the budgets of local government units). The analysis also included the non-expiring expenditures. Therefore, it was possible to indicate the share of expenditures extending beyond one financial year in the budgets executed annually. Results – The research results indicate that despite the existence of solutions for long-term budget planning at the level of the state and local government units in Poland, the scale of implementation of multiannual expenditures in annual budgets remains relatively small. In addition, differences in the implementation of multiannual expenditures between specific categories of local government units were pointed out.
Źródło:
Optimum. Economic Studies; 2020, 4(102); 58-68
1506-7637
Pojawia się w:
Optimum. Economic Studies
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Tariff as a tool for financing public transport in cities
Autorzy:
Zioło, M.
Niedzielski, P.
Powiązania:
https://bibliotekanauki.pl/articles/198592.pdf
Data publikacji:
2019
Wydawca:
Politechnika Śląska. Wydawnictwo Politechniki Śląskiej
Tematy:
tariff
local finance
public transport
taryfa
finanse lokalne
transport publiczny
Opis:
The aim of the article is to present the role of public transport and its financing methods, with particular emphasis on the role of transport tariffs in Poland. Tariffs in collective transport, in addition to its financing functions, that is, covering the cost of services, are increasingly fulfilling the functions of shaping the desirability of public transport, thereby supporting the city's competitiveness as a whole, both in relation to its residents and people who have jobs in the city or are guests/tourists. The article hypothesises that third generation tariffs are financial tools that allow cities to manage local finance more effectively and affect the competitiveness and appeal of public transport. The research process used methods of critical analysis of literature, induction and deduction, logical inference and economic and financial analysis.
Źródło:
Zeszyty Naukowe. Transport / Politechnika Śląska; 2019, 102; 231-242
0209-3324
2450-1549
Pojawia się w:
Zeszyty Naukowe. Transport / Politechnika Śląska
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Examination of the relation between pupils’ results and public schools’ expenditure
Autorzy:
Będzieszak, Marcin
Powiązania:
https://bibliotekanauki.pl/articles/950998.pdf
Data publikacji:
2013
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
local government finance
education
pupils’ outcome measurement
Opis:
This paper aims to analyse the impact of expenditure to fund primary schools in big cities in Poland on pupils’ performance (measured with the results of 6th graders’ exam). Analysis of literature allowed us to hypothesize about the correlation of average 6th graders’ exam results as a test of competence, and the expenditure related to the education of students in public primary schools, and presents the results of public primary schools in a big city. Research conducted by the author in a big city among the primary schools, which were established by one unit of local government, suggests that, although a dependence can be observed, interestingly this is of a negative nature, not statistically significant. Thus there is no correlation between the 6th graders’ exam results and the amount of expenditure in public primary schools.
Źródło:
Financial Sciences. Nauki o Finansach; 2013, 3 (16); 11-22
2080-5993
2449-9811
Pojawia się w:
Financial Sciences. Nauki o Finansach
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The model of municipal education expenditures in Poland. Policy, budget and demography
Autorzy:
Guziejewska, Beata
Majdzińska, Anna
Powiązania:
https://bibliotekanauki.pl/articles/22446536.pdf
Data publikacji:
2018
Wydawca:
Instytut Badań Gospodarczych
Tematy:
local-government finance
budget policy
education
grants
Opis:
Research background: Municipal education expenditures finance the delivery of one of the key public services devolved by central government to lower levels of government. Traditional studies in this field are divided based on whether they consider socio-economic determinants or political factors within the new political economy. The study presented herein was undertaken to explore the role of demographic factors which are frequently ignored in research. Purpose of the article: This study seeks to identify which variables statistically significantly influence the level of education expenditures in municipalities. The empirical investigation is based on a sample of 2478 Polish municipalities and uses the 2016 Central Statistical Office data to analyse the correlations and regressions between municipal education expenditures and selected economic and socio-demographic factors. Methods: The parameters of the power and exponential model are estimated using the Generalised Least Squares Method. Findings & Value added: The results of the statistical analysis have shown a moderate, positive and significant correlation between municipalities' own revenue per capita and local share of education funding per capita. According to the regression analysis results, the model's explanatory variables accounted for 61% of the variance in municipal education expenditures per capita. The added value of the study is that it highlights the educational challenges related to the demographic situation in Poland that public authorities will soon have to address.
Źródło:
Equilibrium. Quarterly Journal of Economics and Economic Policy; 2018, 13, 3; 523-541
1689-765X
2353-3293
Pojawia się w:
Equilibrium. Quarterly Journal of Economics and Economic Policy
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The historical legal relationship between the establishment of tax and decentralization processes within the first state entities on the territory of Ukraine
Autorzy:
Poliakov, Oleksandr
Powiązania:
https://bibliotekanauki.pl/articles/1933347.pdf
Data publikacji:
2021-06-30
Wydawca:
Wydawnictwo Adam Marszałek
Tematy:
Decentralization
taxation
distribution of power
people’s power
tax authorities
local finance
local taxes and fees
Opis:
The scientific article is devoted to the issue of the disclosure of the processes of establishment and development of decentralization and taxation during the times of the Ants State, Kievan Rus and Principality of Galicia-Volhynia, as well as the determination of the relationship between these two processes. Due to the study of the topic of the article through the prism of various historical developments, it is possible to trace the formation and development of the tax institute in the first state institutions on the territory of modern Ukraine, as well as the form of the exercise of the people’s power and its significance in the decision-making of both state-wide decisions and the resolution of issues of local importance. The role and significance of local authorities and issues that could be resolved by the then bodies of the people’s administration are revealed, and at the same time relations between the central authorities and the authorities of territorial communities are covered. Attention is paid to the law enforcement in the development of the people’s administration, taxation and their relationship between the state entities of the investigated historical epochs. Among other things, the article is devoted to establishment of a clear link between the gradual transition of power from the bodies of the people’s rule to the central apparatus in the person of the prince and his surroundings and, as a result, the necessity of permanent resources, at the expense of which it would be possible to keep them. The article analyzes the reasons for the necessity of revenue receipts and the main types of revenue receipts of the time, as well as the bodies on which the duties of tax collection were imposed. Attention is paid to the definition of such tax characteristics as collection bodies, collection form, documentary fixing and further distribution and use of taxes. As a conclusion of the research, the author has formed a table with indication of the basic types of revenue receipts of a given period and level of decentralization in such period, and also has made generalization of the connection of these two processes.
Źródło:
Reality of Politics; 2021, 16; 107-118
2082-3959
Pojawia się w:
Reality of Politics
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Rural Fee Reform and the Changing Relationship between State and Peasant
Autorzy:
Feizhou, Zhou
Powiązania:
https://bibliotekanauki.pl/articles/1929554.pdf
Data publikacji:
2009-09-29
Wydawca:
Polskie Towarzystwo Socjologiczne
Tematy:
Rural Fee Reform
state–peasant relationship
local government finance
Opis:
This paper is exploring the Rural Fee Reform from 2002 and its effect on the relationship between state and peasant. Based on the studies in 12 townships, 6 counties, the author found that the basis of local government finance had been transformed from rural fees and taxes to inter-governmental transfers and debts. This may cause some fundamental changes in state–peasant relationship: the ties between local government and peasant are becoming loose and the state power might start to retreat from rural societies.
Źródło:
Polish Sociological Review; 2009, 167, 3; 373-398
1231-1413
2657-4276
Pojawia się w:
Polish Sociological Review
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Operating surplus in financial management of Polish local government units
Autorzy:
Błażuk, Katarzyna
Powiązania:
https://bibliotekanauki.pl/articles/1827133.pdf
Data publikacji:
2019-05-12
Wydawca:
Uniwersytet Przyrodniczo-Humanistyczny w Siedlcach
Tematy:
Indebtedness
Local government finance
Local government units
Poland 21st century
Opis:
The aim of the article is to assess the currently effective limiting mechanisms for debt incurrence capability of Polish local government units (LGU), which is based on the size of the generated operating surplus. Moreover, the article includes a verification of a hypothesis stating that from 2011, the level of operating surplus significantly influences the investment decisions of LGUs. The article also skeptically scrutinizes the introduction of the operating surplus generation imperative with reference to the LGU subsector (a legal ban of deficit in the current part for LGUs) without similar restrictions regarding the central subsector, which was responsible for about 93% of total public debt in 2001-2016. The methodology applied includes statistical data analysis, as well as a dogmatic-legal method. The dependence of debt incurrence capability on generated operating surplus is to be positively appraised – the financial ratio which incorporates the size of the surplus is an indicator that defines a safe level of debt and therefore accurately reflects the financial condition and credit capabilities of LGUs. This value determines, not only the formal, but also the real credit capability of the unit. The reform of the LGU finance system without any additional constraints on the central level will not lead to the general rejuvenation of the public finance.
Źródło:
Zeszyty Naukowe Uniwersytetu Przyrodniczo-Humanistycznego w Siedlcach; 2018, 45, 118; 93-98
2082-5501
Pojawia się w:
Zeszyty Naukowe Uniwersytetu Przyrodniczo-Humanistycznego w Siedlcach
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Differentiation of Budget Revenues From Alcohol Licence Fees: Case Study of the Podkarpackie Voivodship Self-Government
Zróżnicowanie dochodów budżetowych z tytułu opłaty za zezwolenie na sprzedaż napojów alkoholowych na przykładzie samorządu województwa podkarpackiego
Autorzy:
Sołtyk, Piotr
Powiązania:
https://bibliotekanauki.pl/articles/1922361.pdf
Data publikacji:
2019-07-10
Wydawca:
Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
Tematy:
own revenues
local fee
self-government budget
local finance management
dochody własne
opłata lokalna
budżet samorządowy
zarządzanie finansami lokalnymi
Opis:
The article presents the results of research conducted in order to determine statistical differentiation of revenues from alcohol licence fees accumulated in the budgets of communes located on the territory of the Podkarpackie Voivodship. The study was conducted using Sperman’s correlation analysis, and the Kruskal-Wallis test was performed. Statistical calculations were made using the IBM SPSS Statistics 25 package. As a result, the conducted study confirms the adopted thesis that the implementation of the plan of revenues from alcohol licence fees differs depending on the type of commune to which the fees are paid. To verify the adopted thesis, it proved purposeful to carry out an analysis of implementation of the revenue plan of communes located in particular poviats.
Artykuł zawiera wyniki badań własnych, przedmiotem których było ustalenie statystycznego zróżnicowania dochodów własnych z tytułu opłaty za korzystanie z zezwoleń na sprzedaż napojów alkoholowych gromadzonych w budżetach gmin położonych na terenie województwa podkarpackiego. Badanie przeprowadzono, wykorzystując analizę korelacji Spermana, a także test Kruskala-Wallisa. Obliczeń statystycznych dokonano z wykorzystaniem pakietu IBM SPSS Statistics 25. W rezultacie przeprowadzone badania potwierdzają założoną tezę, że realizacja planu dochodów z tytułu opłaty za korzystanie z zezwoleń na sprzedaż napojów alkoholowych jest zróżnicowana pod względem rodzaju gminy, do której jest wnoszona. Na potrzeby weryfikacji założonej tezy celowe okazało się przeprowadzenie analizy wykonania planu dochodów gmin położonych w poszczególnych powiatach.
Źródło:
Problemy Zarządzania; 2019, 3/2019 (83); 170-178
1644-9584
Pojawia się w:
Problemy Zarządzania
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The Importance of Revenues From Local Fees in Financing Municipalities in Poland
Znaczenie dochodów z opłaty miejscowej w finansowaniu gmin w Polsce
Autorzy:
Dziuba, Jarosław
Życzkowska, Elżbieta
Powiązania:
https://bibliotekanauki.pl/articles/2083991.pdf
Data publikacji:
2022
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
local self-government
local finance
public revenues
public levy
local fee
samorząd terytorialny
finanse lokalne
dochody publiczne
opłata publiczna
opłata miejscowa
Opis:
The article discusses the legal structure of the local fee and presents a multi-faceted statistical analysis, in terms of quantity and value, covering the application of this fee by the municipalities in Poland. The purpose was to present and assess the importance of this fee in financing municipalities. The study concerns revenues of all municipalities in Poland in the period 2014-2020. The conducted analysis shows that, generally, the local fee is not a common and significant source of financing the municipal sector. However, the examples of a few units indicate its high potential in generating revenues, thus after introducing the appropriate legal changes in the fee structure it should be used to a greater extent. This fee represents a desirable public levy which can fulfil important fiscal and non-fiscal functions resulting from its structure.
Artykuł przedstawia konstrukcję prawną opłaty miejscowej, a także zawiera wieloaspektową statystyczną analizę ilościową i wartościową wykorzystania tej opłaty przez gminy w Polsce. Celem jest ukazanie i ocena znaczenia tej opłaty w finansowaniu gmin. Analizie poddano dochody wszystkich gmin w Polsce w latach 2014-2020. Wynika z niej, że opłata miejscowa generalnie nie jest powszechnym i znaczącym źródłem finansowania sektora gmin. Przykłady nielicznych jednostek wskazują jednak na jej duży potencjał dochodowy, który po wprowadzeniu odpowiednich zmian prawnych w konstrukcji opłaty powinien być wykorzystany w szerszym zakresie, jest ona bowiem pożądaną daniną publiczną, która może pełnić istotne fiskalne i pozafiskalne funkcje jej zawartości.
Źródło:
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu; 2022, 66, 2; 29-46
1899-3192
Pojawia się w:
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Own revenue potential and the tax policy of communes on the example of communes of the Malopolskie province
Własny potencjał dochodowy a polityka podatkowa gmin na przykładzie gmin województwa małopolskiego
Autorzy:
Satola, L.
Powiązania:
https://bibliotekanauki.pl/articles/1790477.pdf
Data publikacji:
2019
Wydawca:
The Polish Association of Agricultural and Agribusiness Economists
Tematy:
commune revenue
fiscal federalism
local finance
local government
communal services
dochody gmin
federalizm fiskalny
finanse lokalne
samorząd terytorialny
usługi komunalne
Opis:
The aim of the article was to indicate the importance of the category of own revenue potential and diagnose its level and changes in various economic conditions. The importance of revenue from property tax in shaping the revenue potential of communes was also assessed. The subject of the study were basic categories of commune revenue. The estimation of the average level of analysed features, their differentiation and changes in the analysed period was made with the use of descriptive statistical methods, such as location, variability and dynamic measurements. In the analyses measures of central tendency such as: arithmetic mean, median, standard deviation, quartiles and the correlation coefficient were used. Own revenue potential constitutes a stable source of revenue for commune budgets and is most resistant to economic changes. Property tax revenue plays an important, albeit decreasing role in own revenue potential. Research has shown that together with an increase of fiscalism in the scope of this tax, the value of stable sources of income of communes also increases, which boosts financial independence. At the same time, communes with a high level of per capita income potential applied a higher level of property taxation, especially on buildings related to business activities.
Celem artykułu jest wskazanie znaczenia kategorii własnego potencjału dochodowego oraz diagnoza jego poziomu oraz zmian w zróżnicowanych warunkach ekonomicznych. Ocenie poddano także znaczenie wpływów z podatku od nieruchomości w kształtowaniu potencjału dochodowego gmin. Przedmiotem badań były podstawowe kategorie dochodów własnych gmin. Oszacowanie średniego poziomu analizowanych cech, ich zróżnicowania i zmian w badanym okresie dokonano za pomocą statystyki opisowej, tj. miary położenia i dynamiki. W analizach użyto takich miar tendencji centralnej, jak: średnia arytmetyczna, mediana, odchylenie standardowe, kwartyle, wykorzystano również współczynnik korelacji. Własny potencjał dochodowy stanowi stabilne źródło zasilania budżetów gmin i w największym stopniu jest odporny na zmiany koniunktury gospodarczej. Istotną, chociaż malejącą rolę we własnym potencjale dochodowym, odgrywają wpływy z podatku od nieruchomości. Badania wykazały, że wraz ze wzrostem fiskalizmu w zakresie tego podatku, rośnie również wartość stabilnych źródeł dochodów gmin, co zwiększa ich samodzielność finansową. Gminy cechujące się wysokim poziomem własnego potencjału dochodowego na osobę stosowały równocześnie wyższy poziom opodatkowania nieruchomości, szczególnie w zakresie budynków związanych z prowadzeniem działalności gospodarczej.
Źródło:
Annals of The Polish Association of Agricultural and Agribusiness Economists; 2019, 21, 3; 412-421
2657-781X
2657-7828
Pojawia się w:
Annals of The Polish Association of Agricultural and Agribusiness Economists
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 30

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