The Importance of Local Government Taxes in the Income of
the Commune of Łomża in 2013–2017 Cover Image

Znaczenie podatków samorządowych w dochodach gminy Łomża w latach 2013–2017
The Importance of Local Government Taxes in the Income of the Commune of Łomża in 2013–2017

Author(s): Magdalena Forfa, Michał Bąkowski
Subject(s): Business Economy / Management, Financial Markets, Public Finances
Published by: Społeczna Akademia Nauk
Keywords: local tax and duty; community; local government units; revenue

Summary/Abstract: The study presents research on determining the importance of local government taxes in the income of the Commune of Łomża in 2013–2017. The following research tasks were defined, i.e. the level, structure and dynamics of communes’ income in Poland in 2013–2017 were determined, the level, structure and dynamics of the Łomża commune income from taxes and local fees were determined, the Łomża Commune’s revenue from taxes and local fees in relation to total revenues, total expenditures and the number of inhabitants, and to the share of income taxes constituting state budget revenues.

  • Issue Year: 20/2019
  • Issue No: 9
  • Page Range: 81-97
  • Page Count: 18
  • Language: Polish