Istota i znaczenie fiskalne podatków majątkowych w Polsce
Essence and meaning of fiscal property taxes in Poland
Author(s): Rafał RosińskiSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: property tax; community; tax burdens; fiscal revenues
Summary/Abstract: The article presents the essence of taxes and property tax differentiation, in particular in relation to business activity, and analyzes the structure and dynamics of the size of fiscal revenues from the community property taxes in the years 2007-2009. Property taxes in Poland are the main source of tax revenue of a community. The community has an indirect influence on the size of the income distribution deciding about tax rates and introducing reliefs and tax exemptions.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2011
- Issue No: 158
- Page Range: 803-812
- Page Count: 10
- Language: Polish