@misc{Bury_Piotr_Zmiana_2005,
 author={Bury, Piotr},
 year={2005},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2005; nr 1083, s. 462-468},
 publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu},
 language={pol},
 abstract={Each local government should run its own financial policy. This can be done, apart from a number of individually diversified factors, within limitations imposed by the national law. In Poland even in the case of so-called own revenue sources, it leaves not much discretion to local governments. And recent modifications of the most important local taxes have caused a significant drop in the tax-yield. A way to increase the budget income is then an increasing the local tax-base. One of possible means appeared a change in land classification: from agricultural to "other" what means a shift from a relatively low tax on agriculture to a much higher property tax. An example from a small rural municipality of Wodzierady proves, however, that such a trick is not enough as to compensate the former loss and that much deeper changes in taxation of the land properties are necessary. (original abstract)},
 type={artykuł},
 title={Zmiana klasyfikacji gruntów jako sposób na zwiększenie dochodów budżetowych (na przykładzie gminy Wodzierady)},
}