INFLUENCE OF TAX REMISSION ON THE FINANCIAL SITUATION OF MUNICIPALITIES IN POLAND
Alina Klonowska, Witold Furman
Pagini: 229-242
Publicat: 22 Aug 2017
Vizualizări: 2,551
Descărcări: 477
Citations: 2 (Google Scholar)
Rezumat: 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.
Cuvinte cheie: tax reliefs, remissions, municipalities
Citează acest articol: 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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