INFLUENCE OF TAX REMISSION ON THE FINANCIAL SITUATION OF MUNICIPALITIES IN POLAND

Alina Klonowska and Witold Furman

Economy & Business Journal, 2017, vol. 11, issue 1, 229-242

Abstract: 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.

Keywords: tax reliefs; remissions; municipalities (search for similar items in EconPapers)
JEL-codes: A (search for similar items in EconPapers)
Date: 2017
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://www.scientific-publications.net/get/1000025/1503418034948628.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:isp:journl:v:11:y:2017:i:1:p:229-242

Access Statistics for this article

More articles in Economy & Business Journal from International Scientific Publications, Bulgaria
Bibliographic data for series maintained by Svetoslav Ivanov ().