Polityka w zakresie podatków samorządowych w latach 1991–2016

dc.contributor.authorMiszczuk, Magdalena
dc.date.accessioned2017-01-03T13:30:55Z
dc.date.available2017-01-03T13:30:55Z
dc.date.issued2016
dc.description.abstractThe establishment of local governments in 1990 was accompanied by a separation of taxes for municipalities from public revenues. Local taxes are fiscally inefficient due to their specific construction, which triggers a question whether state tax policy does not marginalise them. The article refers to the introduced changes, as well as to the consequences of a chosen tax structure. In order to answer the aforementioned question, an analysis of regulations devoted to reforms in the system of local taxation, and of the extensive data of figures for years 1991–2016 has been conducted. The research does not unambiguously confirm the thesis that the state policy marginalises local taxes.pl_PL.UTF-8
dc.identifier.citationPolityka i Społeczeństwo nr 3(14)/2016, s. 97–113pl_PL.UTF-8
dc.identifier.doi10.15584/polispol.2016.3.7
dc.identifier.issn1732-9639
dc.identifier.urihttp://repozytorium.ur.edu.pl/handle/item/2269
dc.language.isopolpl_PL.UTF-8
dc.publisherWydawnictwo Uniwersytetu Rzeszowskiegopl_PL.UTF-8
dc.rightsUznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Polska*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/pl/*
dc.subjectlocal taxespl_PL.UTF-8
dc.subjectmunicipalitypl_PL.UTF-8
dc.subjectstate policypl_PL.UTF-8
dc.titlePolityka w zakresie podatków samorządowych w latach 1991–2016pl_PL.UTF-8
dc.title.alternativeState policy in the field of local taxes in the years 1991–2016pl_PL.UTF-8
dc.typearticlepl_PL.UTF-8
Pliki
Oryginalny pakiet
Aktualnie wyświetlane 1 - 1 z 1
Ładowanie...
Obrazek miniatury
Nazwa:
7 miszczuk-polityka.pdf
Rozmiar:
611.03 KB
Format:
Adobe Portable Document Format
Opis:
Pakiet licencji
Aktualnie wyświetlane 1 - 1 z 1
Ładowanie...
Obrazek miniatury
Nazwa:
license.txt
Rozmiar:
1.22 KB
Format:
Item-specific license agreed upon to submission
Opis: