Object structure
Title:

Revenue gaps in income taxes in particular types of rural communes

Group publication title:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Title in english:

Zróżnicowania dochodów z podatków dochodowych w różnych typach funkcjonalnych gmin wiejskich

Creator:

Kudełko, Joanna

Subject and Keywords:

rural commune ; local administrative unit ; functional types of gmina ; voivodeship ; Małopolska ; gminy wiejskie ; typy funkcjonalne gminy ; województwo małopolskie

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2019; vol. 63, nr 8, s. 50-63

Abstrakt:

The development of rural communes (in Polish: gmina) is strongly correlated with their economic functions. Communes with specific functional structures develop in different ways, which translates to the wealth of their inhabitants. The paper aims to assess relationships between the wealth of the population of rural communes and the functions they perform. The study is based on a ratio which describes revenue from taxes paid by natural and legal persons – a share of taxes constituting central budget receipts per one inhabitant, indicating the wealth of communes’ populations. The author employs various statistical methods and indicators: one-way analysis of variance (ANOVA), a changeability coefficient, and Pearson’s linear correlation coefficient. The highest PIT and CIT taxes are collected by urbanised communes. Much lower income levels are obtained by the inhabitants of multiple income source communes with fragmented agriculture. The least wealthy ones are dominated by a farming function. These trends have a persistent character.

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2019

Resource Type:

artykuł

Resource Identifier:

doi:10.15611/pn.2019.8.04

Language:

eng

Relation:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2019; vol. 63, nr 8

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu

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