Wpływ podatku od spadków i darowizn na kształtowanie się dochodów własnych gminy na przykładzie wybranych gmin/The impact of inheritance and gift tax on the formation of local government revenue with selected local governments as an example

Daria Królak ()
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Daria Królak: Studentka I roku studiów stacjonarnych II stopnia na kierunku: Finanse i Rachunkowo, Uniwersytet Łódzki, Wydział Ekonomiczno-Socjologiczny

Journal of Finance and Financial Law, 2014, vol. 3, issue 1, 37-53

Abstract: The purpose of this article is to examine how strong impact on local government revenues has an inheritance and gift tax. The author presents three different classifications of local government revenues: statutory and two classifications taken from Beata Guziejewska's and Krystyna Piotrowska-Marczak's books. The analysis shows that the inheritance and gift tax, mentioned in the statutory division as a local government income, has a marginal impact on revenue's formation. However, in the case of book definitions, an author excludes the tax from local government revenues, making it a foreign income and depriving it of any influence on the formation of local government income.

Keywords: Local government revenue; inheritance and gift tax. (search for similar items in EconPapers)
JEL-codes: H71 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ann:jofafl:v:3:y:2014:i:1:p:37-53

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