Podatkowe czynniki kształtujące potencjał finansowy jednostek samorządu terytorialnego
Factors Shaping the Financial Potential of Local Government Units

Summary/Abstract: Purpose – Presentation categories of tax revenue of local government units, as a factor shaping the financial potential, which is an important aspect of the decisions made by the local government units. Design/methodology/approach – The paper uses a method typical of the social sciences, which are the methods of empirical cognition, in particular observation, comparison and measurement that was made on the years 2006–2014 time series. Findings – Conducted studies have demonstrated the position of local government income as a component of the financial capacity of local governments. In addition, studies have to know the cause of the formation of the income potential (part of the financial potential) as a function of applicable law. Originality/value – The study shows the development of the financial capacity of the tax factors LGUs and directions (approach) of measuring it.

• Details
• Contents