The Stability of Tax Revenue in Local Government Units in Years 2005-2014
The Stability of Tax Revenue in Local Government Units in Years 2005-2014
Author(s): Adam Żabka, Beata HozaSubject(s): Supranational / Global Economy, Public Finances
Published by: Wydawnictwo Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
Keywords: stability; tax revenue; local government
Summary/Abstract: Implementation of tasks assigned to local governments requires assigning them to sources of funding to finance expenses associated with their performing. Revenues generated from assigned to local government sources, in accordance with the tax rules, should be efficient and stable. The aim of the study, which was summed up in this paper, was therefore to analyse the stability of the own revenues of local government units. The study was conducted using methods of statistical analysis of indicators of tax revenues per capita of municipalities, counties and voivodeships.
Journal: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
- Issue Year: 2016
- Issue No: 3
- Page Range: 138-159
- Page Count: 22
- Language: English