- Tytuł:
-
Samoistny podatek wyrównawczy wśród działań na rzecz równoważenia budżetów gmin wiejskich w Polsce międzywojennej
Autonomous countervailing tax among measures aimed at balancing the budgets of rural communes in interwar Poland - Autorzy:
- Witkowski, Andrzej
- Powiązania:
- https://bibliotekanauki.pl/articles/782563.pdf
- Data publikacji:
- 2019
- Wydawca:
- Wydawnictwo Uniwersytetu Śląskiego
- Tematy:
-
municipal taxes in the Second Republic of Poland
municipal finance in the Second
Republic of Poland
autonomous countervailing tax for rural communes - Opis:
- In order to ensure the balance of budgets of local government associations in interwar Poland, it was often necessary to establish additional sources of income, not provided for in the Act of 11 August 1923 on Temporary Regulation of Municipal Finance (in force until 1946). These included, among others, an autonomous countervailing tax for rural communes, which in its original form was in force only in 1924 and only in the territory of the former Russian partition. Later legislation systematically extended the time during which rural communes (from 1931 onwards in the whole country) could charge an autonomous countervailing tax. It turned out that this temporary tax — in the intentions of the legislator — survived to the end of interwar Poland and was the most significant revenue item among the budgets of rural communes.
- Źródło:
-
Z Dziejów Prawa; 2019, 12; 525-557
1898-6986
2353-9879 - Pojawia się w:
- Z Dziejów Prawa
- Dostawca treści:
- Biblioteka Nauki
Artykuł