Język Polski
English
Published
:
2011-10-30
Capacity of Tax Revenue Sources of Municipalities in the Years 2000-2011
Aleksander Piotr Dolata
Abstract
Article is devoted to issue of taxes efficiency which arc income of municipalities. This issue was presented on the background of the issue of income communities. The article noted that the efficiencies of particular sources of tax revenue is limited by overly complex system of incentives, tax exemptions, and that a similar effect makes widely used by tax authorities the right to reduce the top tax rates and the right of redemption of tax liabilities, etc.(original abstract)Keywords:
Local government finance, Local revenues, Tax and local chargesSimilar Articles
- Teresa Famulska, The Hole of Tax Revenues in Supplying Territorial Self-government Units with Financial Resources , Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu: Vol. 37 (2011)
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Dolata, A. P. (2011). Capacity of Tax Revenue Sources of Municipalities in the Years 2000-2011. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 37(37). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1407