Published : 2011-11-30

Budget Revenue Instruments Directed at Business Support Used by Gminas in the Świętokrzyskie Voivodship in 2004-2010

Olga Braziewicz-Kumor



Piotr Bury



Abstract

Because of the role that business can play in local development, local governments should stimulate its growth so as to get the most significant impact 011 the region's economic performance. A great advantage of the local governments, especially those of the basic level, over any other institution in supporting the business is their ability to use the broadest set of tools. Gminas, as the only local governments, can shape their own revenue by reducing the tax burden. It is a difficult tool: it can stimulate the investment activities of entrepreneurs but at the same time limit the investment power of the gmina itself. The paper shows how the świętokrzyskie gminas, compared with all Polish ones, use the budget revenue instruments to support business. (original abstract)

Keywords:

Entrepreneurship, Local revenues, Local taxes, Entrepreneurship support



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Braziewicz-Kumor, O., & Bury, P. (2011). Budget Revenue Instruments Directed at Business Support Used by Gminas in the Świętokrzyskie Voivodship in 2004-2010. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 38(38). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1354

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Uniwersytet WSB Merito w Poznaniu
ul. Powstańców Wielkopolskich 5
61-895 Poznań
e-mail: journals@poznan.merito.pl
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Uniwersytet WSB Merito w Poznaniu / WSB Merito University
ul. Powstańców Wielkopolskich 5
61-895 Poznań

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