Język Polski
English
Published
:
2016-10-30
Evolution and Composition of Central Government Tax Revenue in Poland since 2006
Małgorzata Magdalena Hybka
Abstract
The topic of this article is the evolution of central government tax revenue in Poland during the years 2006-2015. It contains an analysis of the amount, structure, and dynamics of this revenue. The article presents an overview of the most important factors affecting the formation of revenue from taxes, which play a key role as sources of revenue for the central budget. This article presents statutory shares of different levels of the public finance sector in tax revenue and describes the principles of tax revenue sharing. The final part of the article is devoted to comparing the structure of tax revenue by the economic functions in Poland and other Member States of the European Union.(original abstract)Keywords:
State budget, Taxes, Public finance, Budget revenue, Public finance sectorSimilar Articles
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Hybka, M. M. (2016). Evolution and Composition of Central Government Tax Revenue in Poland since 2006. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 70(5). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/881