THE STABILITY OF TAX REVENUE IN LOCAL GOVERNMENT UNITS IN YEARS 2005-2014
Journal Title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej - Year 2016, Vol 1, Issue 3
Abstract
Implementation of tasks assigned to local governments requires assigning them to sources of funding to finance expenses associated with their performing. Revenues generated from assigned to local government sources, in accordance with the tax rules, should be efficient and stable. The aim of the study, which was summed up in this paper, was therefore to analyse the stability of the own revenues of local government units. The study was conducted using methods of statistical analysis of indicators of tax revenues per capita of municipalities, counties and voivodeships.
Authors and Affiliations
Adam Żabka, Beata Hoza
Keywords
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- EP ID EP193072
- DOI 10.19192/wsfip.sj3.2016.9
- Views 78
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