International Journal of Management and Applied Science (IJMAS)
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Statistics report
Jun. 2019
Submitted Papers : 80
Accepted Papers : 10
Rejected Papers : 70
Acc. Perc : 12%
Issue Published : 61
Paper Published : 3967
No. of Authors : 8137
  Journal Paper




Paper Title :
Tax Autonomy in Self Government Units in Poland

Author :Lidia Peretiatkowicz

Article Citation :Lidia Peretiatkowicz , (2018 ) " Tax Autonomy in Self Government Units in Poland " , International Journal of Management and Applied Science (IJMAS) , pp. 56-60, Volume-4,Issue-9

Abstract : The aim of this article is to determine the scope of tax autonomy in self-government units in Poland, as well as its impact on the structure of budget revenues. Following analysis of the legal act, it can be stated that the competencies of selfgovernment units are in this area very limited and relate only to municipalities. Reports on the implementation of the budgets of all self-government units in Poland in the period2012-2016 have also been analyzed. This analysis allows the conclusion that significant tax autonomy is manifested in setting reduced local tax rates. However, the influence of this autonomy on total revenues was marginal. Keywords - Tax Autonomy, Local Government, Poland.

Type : Research paper


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