Udziały samorządów w podatkach państwowych – własne czy obce źródło dochodów JST? Dylematy teorii a praktyka budżetowa wybranych państw
Local l governments tax sharing arrangements – own or external source of revenues? Theoretical dilemmas vs. practical experiences of several european

Summary/Abstract: The purpose of the article is to introduce different views of finance theory on the classification of tax sharing arrangements as a source of local governments revenues. The author presents empirical dilemmas connected with that issue, appearing in international statistics and in budgeting practices of several European countries.

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