Sources of Municipal Incomes in Poland – Current State

Information
Title: Sources of Municipal Incomes in Poland – Current State
Issue: Vol. 3, No 1, 2010
Published date: 20-05-2010 (print) / 20-05-2010 (online)
Journal: Journal of International Studies
ISSN: 2071-8330, eISSN: 2306-3483
Authors: Maria Trojanek
Keywords: municipal incomes, budget system, taxes
DOI: 10.14254/2071-8330.2010/3-1/1
DOAJ: https://doaj.org/article/76531924f55846bc80bc6e5cbd73705b
Language: English
Pages: 9-17 (9)
Website: https://www.jois.eu/?85,en_sources-of-municipal-incomes-in-poland-%E2%80%93-current-state
File https://www.jois.eu/files/TrojanekMV3N1.pdf
Abstract

Own incomes, especially taxes and local charges play the crucial role in a local budget system. By existing regulations local tax revenues are diversified depending on type of municipality, economic basis, local tax policy and other circumstances. District councils have the right to set tax and local charges levels or to introduce tax deductions or tax exemptions. The subject of this study is to analyse local governments’ incomes with particular emphasis on municipal incomes.