INFLUENCE OF TAX REMISSION ON THE FINANCIAL SITUATION OF MUNICIPALITIES IN POLAND
Alina Klonowska, Witold Furman
Strony: 229-242
Opublikowano: 22 Aug 2017
Wyświetlenia: 1,866
Pobrania: 404
Streszczenie: The appropriate management of the resources by public sector units is essential. The observations show that the state of the finances of local government units in Poland has changed considerably. The most difficult financial situation occurred during the crisis, i.e. 2009 - 2011. At that time, about 80% of municipalities in Poland showed a deficit. The question arises whether it was possible to avoid such a situation? The purpose of this article is therefore to recognize to what extent the tax preferences used by municipalities contributed to the level of own income obtained by these units.
Słowa kluczowe: tax reliefs, remissions, municipalities
Cytowanie artykułu: Alina Klonowska, Witold Furman. INFLUENCE OF TAX REMISSION ON THE FINANCIAL SITUATION OF MUNICIPALITIES IN POLAND. Journal of International Scientific Publications: Economy & Business 11, 229-242 (2017). https://www.scientific-publications.net/en/article/1001521/
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