The budget revenues of the local government based on the example of the municipality of Pawłowice Cover Image

Dochody budżetowe jednostek samorządu terytorialnego na przykładzie gminy Pawłowice
The budget revenues of the local government based on the example of the municipality of Pawłowice

Author(s): Ewa Maćkowiak
Subject(s): Economy
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: gmina; dochody budżetowe; dochody majątkowe; jednostka samorządu terytorialnego

Summary/Abstract: Reform carried out in 1990, established the basic unit of local government, which is a municipality. The purpose of the article is an indication of the methods to raise the income of the municipality and how these revenues are presented in the accountancy. In the literature of the subject is missing the definition of the local government, which is primarily defined by indication of its characteristics. The analysis of budget revenues performed in the article is based on the example of the municipality of Pawłowice.

  • Issue Year: 2013
  • Issue No: 64 (2)
  • Page Range: 113-125
  • Page Count: 13