THE STABILITY OF TAX REVENUE IN LOCAL GOVERNMENT UNITS IN YEARS 2005-2014
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 stu...
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Format: | Article |
Language: | English |
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University of Applied Sciences in Bielsko-Biała
2016-10-01
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Series: | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
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Online Access: | https://asej.eu/index.php/asej/article/view/459 |
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author | Adam Żabka Beata Hoza |
author_facet | Adam Żabka Beata Hoza |
author_sort | Adam Żabka |
collection | DOAJ |
description | 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. |
first_indexed | 2024-03-08T00:04:42Z |
format | Article |
id | doaj.art-06079e3c416e4621860bbe0519710225 |
institution | Directory Open Access Journal |
issn | 2543-9103 2543-411X |
language | English |
last_indexed | 2024-04-24T07:32:33Z |
publishDate | 2016-10-01 |
publisher | University of Applied Sciences in Bielsko-Biała |
record_format | Article |
series | Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej |
spelling | doaj.art-06079e3c416e4621860bbe05197102252024-04-20T12:13:45ZengUniversity of Applied Sciences in Bielsko-BiałaZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej2543-91032543-411X2016-10-01203THE STABILITY OF TAX REVENUE IN LOCAL GOVERNMENT UNITS IN YEARS 2005-2014Adam ŻabkaBeata HozaImplementation 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. https://asej.eu/index.php/asej/article/view/459stabilitytax revenuelocal government |
spellingShingle | Adam Żabka Beata Hoza THE STABILITY OF TAX REVENUE IN LOCAL GOVERNMENT UNITS IN YEARS 2005-2014 Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej stability tax revenue local government |
title | THE STABILITY OF TAX REVENUE IN LOCAL GOVERNMENT UNITS IN YEARS 2005-2014 |
title_full | THE STABILITY OF TAX REVENUE IN LOCAL GOVERNMENT UNITS IN YEARS 2005-2014 |
title_fullStr | THE STABILITY OF TAX REVENUE IN LOCAL GOVERNMENT UNITS IN YEARS 2005-2014 |
title_full_unstemmed | THE STABILITY OF TAX REVENUE IN LOCAL GOVERNMENT UNITS IN YEARS 2005-2014 |
title_short | THE STABILITY OF TAX REVENUE IN LOCAL GOVERNMENT UNITS IN YEARS 2005-2014 |
title_sort | stability of tax revenue in local government units in years 2005 2014 |
topic | stability tax revenue local government |
url | https://asej.eu/index.php/asej/article/view/459 |
work_keys_str_mv | AT adamzabka thestabilityoftaxrevenueinlocalgovernmentunitsinyears20052014 AT beatahoza thestabilityoftaxrevenueinlocalgovernmentunitsinyears20052014 AT adamzabka stabilityoftaxrevenueinlocalgovernmentunitsinyears20052014 AT beatahoza stabilityoftaxrevenueinlocalgovernmentunitsinyears20052014 |