AUDIT OF INCOME FROM LOCAL FEES IN SELECTED COMMUNES OF THE POMERANIAN PROVINCE IN POLAND
The article presents the importance of auditing the assessment of a commune's budget revenues for tourist fees (local fee or spa fee) as a tool enabling its increase by the commune authorized to impose it. The purpose of this article is to present on the basis of selected coastal municipalities...
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| Format: | Article |
| Language: | English |
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Wydawnictwo SGGW - Warsaw University od Life Sciences Press
2020-06-01
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| Series: | Polityki Europejskie, Finanse i Marketing |
| Subjects: | |
| Online Access: | https://pefim.sggw.pl/article/view/3484 |
| _version_ | 1818947055795568640 |
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| author | Cezary Szydłowski |
| author_facet | Cezary Szydłowski |
| author_sort | Cezary Szydłowski |
| collection | DOAJ |
| description | The article presents the importance of auditing the assessment of a commune's budget revenues for tourist fees (local fee or spa fee) as a tool enabling its increase by the commune authorized to impose it. The purpose of this article is to present on the basis of selected coastal municipalities of the Pomeranian Voivodeship in Poland, the role and significance of the audit of the assessment of income to the municipal budget in terms of local and spa fees. The article uses case study, analytical method, inference method and document examination method as the research methodology. The source materials for the analysis were documents made available on the pages of the Public Information Bulletin by the assessed local government units from the Pomeranian Voivodeship (reports on the implementation of the budget and Rb-27s reports containing information on revenue for the year). The local and spa fees constitute a small share in the total income of the budgets of the surveyed municipalities. The key factor improving the revenues of municipalities from local and spa fees is the improvement of their collection system. The risk of inefficient collection of fees by those who collect them from tourists is a threat to effective collection of the fees. Therefore, individual communes should improve the supervision system and control of toll collection by hotel service providers. |
| first_indexed | 2024-12-20T08:24:49Z |
| format | Article |
| id | doaj.art-3167a1654a6744ad9b9ec0bf0b3d6a9f |
| institution | Directory Open Access Journal |
| issn | 2081-3430 2544-0640 |
| language | English |
| last_indexed | 2024-12-20T08:24:49Z |
| publishDate | 2020-06-01 |
| publisher | Wydawnictwo SGGW - Warsaw University od Life Sciences Press |
| record_format | Article |
| series | Polityki Europejskie, Finanse i Marketing |
| spelling | doaj.art-3167a1654a6744ad9b9ec0bf0b3d6a9f2022-12-21T19:46:52ZengWydawnictwo SGGW - Warsaw University od Life Sciences PressPolityki Europejskie, Finanse i Marketing2081-34302544-06402020-06-0123(72)10.22630/PEFIM.2020.23.72.17AUDIT OF INCOME FROM LOCAL FEES IN SELECTED COMMUNES OF THE POMERANIAN PROVINCE IN POLANDCezary Szydłowski0University of ŁódźThe article presents the importance of auditing the assessment of a commune's budget revenues for tourist fees (local fee or spa fee) as a tool enabling its increase by the commune authorized to impose it. The purpose of this article is to present on the basis of selected coastal municipalities of the Pomeranian Voivodeship in Poland, the role and significance of the audit of the assessment of income to the municipal budget in terms of local and spa fees. The article uses case study, analytical method, inference method and document examination method as the research methodology. The source materials for the analysis were documents made available on the pages of the Public Information Bulletin by the assessed local government units from the Pomeranian Voivodeship (reports on the implementation of the budget and Rb-27s reports containing information on revenue for the year). The local and spa fees constitute a small share in the total income of the budgets of the surveyed municipalities. The key factor improving the revenues of municipalities from local and spa fees is the improvement of their collection system. The risk of inefficient collection of fees by those who collect them from tourists is a threat to effective collection of the fees. Therefore, individual communes should improve the supervision system and control of toll collection by hotel service providers.https://pefim.sggw.pl/article/view/3484auditbudget revenueslocal taxclimate feepublic sectorlocal government. |
| spellingShingle | Cezary Szydłowski AUDIT OF INCOME FROM LOCAL FEES IN SELECTED COMMUNES OF THE POMERANIAN PROVINCE IN POLAND Polityki Europejskie, Finanse i Marketing audit budget revenues local tax climate fee public sector local government. |
| title | AUDIT OF INCOME FROM LOCAL FEES IN SELECTED COMMUNES OF THE POMERANIAN PROVINCE IN POLAND |
| title_full | AUDIT OF INCOME FROM LOCAL FEES IN SELECTED COMMUNES OF THE POMERANIAN PROVINCE IN POLAND |
| title_fullStr | AUDIT OF INCOME FROM LOCAL FEES IN SELECTED COMMUNES OF THE POMERANIAN PROVINCE IN POLAND |
| title_full_unstemmed | AUDIT OF INCOME FROM LOCAL FEES IN SELECTED COMMUNES OF THE POMERANIAN PROVINCE IN POLAND |
| title_short | AUDIT OF INCOME FROM LOCAL FEES IN SELECTED COMMUNES OF THE POMERANIAN PROVINCE IN POLAND |
| title_sort | audit of income from local fees in selected communes of the pomeranian province in poland |
| topic | audit budget revenues local tax climate fee public sector local government. |
| url | https://pefim.sggw.pl/article/view/3484 |
| work_keys_str_mv | AT cezaryszydłowski auditofincomefromlocalfeesinselectedcommunesofthepomeranianprovinceinpoland |