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Zarządzanie podatkami lokalnymi w gminie na przykładzie podatku od nieruchomości
| Content Provider | Semantic Scholar |
|---|---|
| Author | Ociesa, Milena |
| Copyright Year | 2016 |
| Abstract | Local taxes and fees are an important source of own income for municipalities. Local governments have a certain power of taxation. They can determine the amount of rates of local taxes and fees and establish incentives and exemptions in the statutory range. A significant source of revenues from local taxes and fees is real estate tax. The biggest influence on the amount of real estate tax in municipalities is lowering the top tax rates. The aim of the article is to analyze the management of local taxes in the municipality on example of real estate tax. It was researched local government’s decisions regarding the amount of real estate tax rates in provincial cities in Poland. |
| Starting Page | 197 |
| Ending Page | 211 |
| Page Count | 15 |
| File Format | PDF HTM / HTML |
| DOI | 10.17512/znpcz.2016.4.1.19 |
| Volume Number | 24 |
| Alternate Webpage(s) | http://www.zim.pcz.pl/znwz/files/Zarz-dzanie-podatkami-lokalnymi-w-gminie-na-przyk-adzie-podatku-od-nieruchomo-ci.pdf |
| Alternate Webpage(s) | https://doi.org/10.17512/znpcz.2016.4.1.19 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
