The impact of local governments on their own revenue source efficiency. Review of communes in Poland

Pawel Felis

Business and Economic Horizons (BEH), 2014, vol. 10, issue 3, 191-201

Abstract: The current system of funding local governments in Poland requires changes; within tax revenues the changes should concern the system of property taxes. The reformed property tax should be a potential source of considerable additional commune revenues. The article is aimed at the analysis of how communes can affect the volume of revenues from property owned by other entities. The analyses concerning the role and place of property taxes in the system of revenues of Polish communes and the application of tax authority tools indicate that local authorities can develop to a slight degree the structure of property taxes to affect the volume of their revenues and the course of social and economic processes.

Keywords: Local government revenue; local tax; property tax; tax authority (search for similar items in EconPapers)
JEL-codes: H71 K34 (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:pdc:jrnbeh:v:10:y:2014:i:3:p:191-201

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