Ulgi i zwolnienia w podatkach samorządowych jako instrument wsparcia rozwoju przedsiębiorczości w gminach (na przykładzie doświadczeń gmin miejskich województwa lubelskiego)
Reliefs and Exemptions on Local Taxes as an Instrument to Support the Development of Entrepreneurship (Based on the Experiences of the Urban Municipality of the Lubelskie Voivodeship)
Author(s): Katarzyna WójtowiczSubject(s): Business Economy / Management, Government/Political systems, Transformation Period (1990 - 2010), Present Times (2010 - today), Fiscal Politics / Budgeting
Published by: Akademia Leona Koźmińskiego
Summary/Abstract: In the article the author tries to determine the impact of setting local taxes and charges by local governments on the development of entrepreneurship. In the first part of the study the legal conditions of a local tax policy were analyzed. The second part was dedicated to the economic and financial consequences of those policies in the urban municipalities of Lubelskie Voivodeship in 2009-2011.
Journal: Krytyka Prawa
- Issue Year: 5/2013
- Issue No: 1
- Page Range: 411-439
- Page Count: 29
- Language: Polish
