Zmiany zaludnienia jako czynnik redystrybucji dochodów gmin (na przykładzie województwa lubelskiego)
Population Changes as a Factor of Income Redistribution of Counties (Based on the Example of Lubelskie Voivodeship)
Author(s): Magdalena Miszczuk, Andrzej MiszczukSubject(s): Politics / Political Sciences, Politics, Economy, Economic policy, Public Finances
Published by: Towarzystwo Naukowe KUL & Katolicki Uniwersytet Lubelski Jana Pawła II
Keywords: population; public incomes; personal income tax; property tax; county; Lubelskie voivodeship
Summary/Abstract: The main aim of the paper is to verify the hypothesis of the impact of population changes on tax income redistribution, based on data presented by Central Statistical Office for counties and cities in Lubelskie voivodeship for two periods, i.e. years 2005 and 2015. A basic tool involved in the research was a variability coefficient of distribution of earnings from both personal income tax and property tax. The choice of the afore-mentioned taxes was caused by their high fiscal efficiency, and the choice of the periods was caused by relative stability of legal bases of counties' financial systems.
Journal: Roczniki Nauk Społecznych
- Issue Year: 45/2017
- Issue No: 1
- Page Range: 65-81
- Page Count: 17
- Language: Polish