CHANGES IN THE STRUCTURE OF INCOME OF POLISH MUNICIPALITIES, 2019–2021
This article is devoted to studying the detailed income structure of Polish municipalities in the years 2019–2021. The general structure of municipalities’ income is examined in a broader time horizon (2004–2021). The theoretical section focuses on the characteristics of municipalities’ income, with...
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Format: | Article |
Language: | English |
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Rzeszow University of Technology
2023-12-01
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Series: | Humanities and Social Sciences |
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Online Access: | https://journals.prz.edu.pl/hss/article/view/1596 |
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author | Urszula STUPAŁKOWSKA |
author_facet | Urszula STUPAŁKOWSKA |
author_sort | Urszula STUPAŁKOWSKA |
collection | DOAJ |
description | This article is devoted to studying the detailed income structure of Polish municipalities in the years 2019–2021. The general structure of municipalities’ income is examined in a broader time horizon (2004–2021). The theoretical section focuses on the characteristics of municipalities’ income, with particular emphasis on tax income, the level of which depends to a large extent on the financial situation of enterprises. The research section is based on data from the Central Statistical Office. The article concludes that in the years 2019–2021, the income situation of municipalities did not deteriorate as much as was predicted. However, it is noted that the income structure of municipalities is changing, and the share of their own income is decreasing; this may lead to a significant reduction in their financial independence. |
first_indexed | 2024-03-08T08:49:58Z |
format | Article |
id | doaj.art-046f029240c6454db16ed5cb6f37f148 |
institution | Directory Open Access Journal |
issn | 2300-5327 2300-9918 |
language | English |
last_indexed | 2024-03-08T08:49:58Z |
publishDate | 2023-12-01 |
publisher | Rzeszow University of Technology |
record_format | Article |
series | Humanities and Social Sciences |
spelling | doaj.art-046f029240c6454db16ed5cb6f37f1482024-02-01T11:16:09ZengRzeszow University of TechnologyHumanities and Social Sciences2300-53272300-99182023-12-01304 - part I24525510.7862/rz.2023.hss.551596CHANGES IN THE STRUCTURE OF INCOME OF POLISH MUNICIPALITIES, 2019–2021Urszula STUPAŁKOWSKA0Kazimierz Wielki University, BydgoszczThis article is devoted to studying the detailed income structure of Polish municipalities in the years 2019–2021. The general structure of municipalities’ income is examined in a broader time horizon (2004–2021). The theoretical section focuses on the characteristics of municipalities’ income, with particular emphasis on tax income, the level of which depends to a large extent on the financial situation of enterprises. The research section is based on data from the Central Statistical Office. The article concludes that in the years 2019–2021, the income situation of municipalities did not deteriorate as much as was predicted. However, it is noted that the income structure of municipalities is changing, and the share of their own income is decreasing; this may lead to a significant reduction in their financial independence.https://journals.prz.edu.pl/hss/article/view/1596municipalitymunicipalitiesincometaxes |
spellingShingle | Urszula STUPAŁKOWSKA CHANGES IN THE STRUCTURE OF INCOME OF POLISH MUNICIPALITIES, 2019–2021 Humanities and Social Sciences municipality municipalities income taxes |
title | CHANGES IN THE STRUCTURE OF INCOME OF POLISH MUNICIPALITIES, 2019–2021 |
title_full | CHANGES IN THE STRUCTURE OF INCOME OF POLISH MUNICIPALITIES, 2019–2021 |
title_fullStr | CHANGES IN THE STRUCTURE OF INCOME OF POLISH MUNICIPALITIES, 2019–2021 |
title_full_unstemmed | CHANGES IN THE STRUCTURE OF INCOME OF POLISH MUNICIPALITIES, 2019–2021 |
title_short | CHANGES IN THE STRUCTURE OF INCOME OF POLISH MUNICIPALITIES, 2019–2021 |
title_sort | changes in the structure of income of polish municipalities 2019 2021 |
topic | municipality municipalities income taxes |
url | https://journals.prz.edu.pl/hss/article/view/1596 |
work_keys_str_mv | AT urszulastupałkowska changesinthestructureofincomeofpolishmunicipalities20192021 |