Wydajność fiskalna, przestrzenne zróżnicowanie i czynniki warunkujące dochody z podatku od czynności cywilnoprawnych w miastach na prawach powiatu w Polsce
Fiscal Performance, Spatial Diversity and Determinants of Revenues from the Tax on Civil Law Transactions in Cities with County Rights in Poland

Summary/Abstract: Tax on civil law transactions are one of the revenues of the cities with county rights in Poland, the construction of which they cannot affect in any way. The factors that determine the revenues obtained by them remain outside the influence of local governments. In this study, the author examined and evaluated the size, stability and diversification of revenue importance of cities with district rights in Poland from the tax on civil law transactions and identified the relevance of certain factors determining their level. The analysis was based on both the aggregated data relating in total to all the cities with district rights in Poland, as well as to individual units of this type.

• Details
• Contents