Published : 2010-12-30

The Advantages and Disadvantages of the Changes Introduced within the Farm Tax and the Real Estate Tax

Edyta Dwojak



Abstract

The changes introduced within the farm tax and the real estate tax are another example of how the Polish legislation negatively influences the financial condition of the local governments. This article presents the analysis of the planned and actual income from the real estate tax in the years 2002 2007 in the rural communes of the Lubuskie and Lubelskie Provinces as divided into natural and legal persons. The low responsiveness of the legal entities to the changes introduced within the farm tax and the real estate tax will also be presented. (original abstract)

Keywords:

Agricultural tax, Property tax, Local revenues



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Dwojak, E. (2010). The Advantages and Disadvantages of the Changes Introduced within the Farm Tax and the Real Estate Tax. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 31(31). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1552

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

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