Sources of Municipal Incomes in Poland – Current State
|Title:||Sources of Municipal Incomes in Poland – Current State|
Vol. 3, No 1, 2010
Published date: 20-05-2010 (print) / 20-05-2010 (online)
Journal of International Studies
ISSN: 2071-8330, eISSN: 2306-3483
|Keywords:||municipal incomes, budget system, taxes|
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.