Changes in Personal Income Tax Structure and the Financial Situation of Local Authorities in Poland During the 2004-2013 Period

Arkadiusz Babczuk , Marian Kachniarz , Zbigniew Piepiora

Abstract

This article aims is to analyze the impact of changes in the structure of taxes and taxlike charges on the financial position of local authorities in Poland. An important source of income to the Polish local authorities of all levels is income from their share in nation-wide taxes (Corporate Income Tax and Personal Income Tax). With the lowestlevel authorities (gmina), a very important source of income is the inflows from local taxes and charges. Therefore, this study assesses the impact of changes in the structure of taxes and tax-like charges on the financial position of local authorities in Poland.
Author Arkadiusz Babczuk (EMaT / DFaA)
Arkadiusz Babczuk,,
- Department of Finance and Accounting
, Marian Kachniarz (EMaT / DSM)
Marian Kachniarz,,
- Department of Spatial Management
, Zbigniew Piepiora
Zbigniew Piepiora,,
-
Pages17-24
Publication size in sheets0.4
Book Jedlicka Pavel (eds.): The International Conference Hradec Economic Days 2015. Economic Development and Management of Regions. Peer-Reviewed Conference Proceedings, Vol. 4, 2015, Gaudeamus, ISBN 978-80-7435-549-3, 374 p.
Keywords in Englishpersonal income tax, tax rates, local government
Languageen angielski
Score (nominal)15
ScoreMinisterial score = 15.0, 06-11-2019, BookChapterMatConfByConferenceseries
Ministerial score (2013-2016) = 15.0, 06-11-2019, BookChapterMatConfByConferenceseries
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