Local taxes as a source of revenue of the local self-government. Analysis of a property tax, an agricultural and forest tax on the example of gmina Lidzbark in 2010–2015

Local taxes as a source of revenue of the local self-government. Analysis of a property tax, an agricultural and forest tax on the example of gmina Lidzbark in 2010–2015

According to Art. 167 of Polish Constitution, there are three main sources of local self-governments revenues: an own income, subsidies and grants. The own income of local communes (gminy) consists of local taxes and fees, including taxes which may also be collectively called “land taxes”. Those tax...

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Bibliographic Details
Main Authors: Daria Zaborek, Krzysztof Czarnecki
Format: Article
Language:English
Published: Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika 2018-06-01
Series:Prawo Budżetowe Państwa i Samorządu
Subjects:
local self-government
property tax
agricultural tax
forest tax
land taxes
Online Access:http://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2018.010/15191
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