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Alternative title:

Local government taxes : selected issues

Subject and Keywords:

taxes   local government   own income   European Charter of Local Self-government   distribution of public funds

Abstract:

This study is devoted to the issue of local government taxes. The main research intention is to describe the impact of legal regulations in determining the scope of the impact local government taxes have on local government. Then, however, to what extent and on what basis did the legislator assume that the developed legislative solutions will decide about an efficiently operating system of financing communes, poviats, and voivodships? It should be emphasized that the local government tax system in its present form does not provide sufficient financial resources through which a local government unit could shape the tasks assigned to it.

Date issued:

2021

Resource Type:

text

Detailed Type:

article

Identifier:

ISSN 0137-1134

Language:

pol

Abstract Language :

eng

Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity

License:

Making materials available on the basis of the agreement with the owner of the property copyrights

Autor opisu:

WR U/PAdal