Object

Title: Dochody podatkowe w budżetach jednostek samorządu terytorialnego a zasada samodzielności finansowej

Title in english:

Tax revenues in the budgets of local authority units vs. the principle of financial independence

Creator:

Dziuba, Jarosław

Description:

Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2007; nr 1186, s. 26-40

Abstrakt:

The financial independence of local authorities becomes one of their basic rules. Considering its revenue aspect it results mainly from the scope of their authority to influence tax revenues by due bodies representing the commune, which in theory and practice are considered as basic sources of local authority units financing. These rights may refer, among others, to the construction of tax elements (so called tax technique) which is connected with the notion of tax authority. Taxes which constitute the source of commune revenues are not a homogenous category from this point of view. The objective of the hereby article is to define legal options of influencing these particular types of revenues by local authorities, as well as the analysis of their construction, mainly from the point of view of implementing, by communes, the instruments of tax authority which are available to them.

Publisher:

Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu

Place of publication:

Wrocław

Date:

2007

Resource Type:

artykuł

Resource Identifier:

oai:dbc.wroc.pl:139622

Language:

pol

Relation:

Prace Naukowe Akademii Ekonomicznej im. Oskara Langego we Wrocławiu; 2007; nr 1186 ; Finanse i rachunkowość – teoria i praktyka

Rights:

Wszystkie prawa zastrzeżone (Copyright)

Access Rights:

Dla wszystkich w zakresie dozwolonego użytku

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Coverage:

Projekt dofinansowany ze środków budżetu państwa, przyznanych przez Ministra Nauki w ramach Programu Społeczna odpowiedzialność nauki II. Tytuł projektu: Nauka dla Społeczeństwa: Prace Naukowe AEW w otwartym dostępie (2005-2008)

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