 Differentiation of Budget Revenues From Alcohol Licence Fees: Case Study of the Podkarpackie Voivodship Self-Government (Zroznicowanie dochodów budzetowych z tytulu oplaty za zezwolenie na sprzedaz napojow alkoholowych na przykladzie samorzadu wojewodztwa podkarpackiego)Piotr Soltyk ()
Problemy Zarzadzania, 2019, vol. 17, issue 83, 170-178 Abstract: The article presents the results of research conducted in order to determine statistical differentiation of revenues from alcohol licence fees accumulated in the budgets of communes located on the territory of the Podkarpackie Voivodship. The study was conducted using Sperman’s correlation analysis, and the Kruskal-Wallis test was performed. Statistical calculations were made using the IBM SPSS Statistics 25 package. As a result, the conducted study confirms the adopted thesis that the implementation of the plan of revenues from alcohol licence fees differs depending on the type of commune to which the fees are paid. To verify the adopted thesis, it proved purposeful to carry out an analysis of implementation of the revenue plan of communes located in particular poviats. Keywords: own revenues; local fee; self-government budget; local finance management (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:sgm:pzwzuw:v:17:i:83:y:2019:p:170-178 Access Statistics for this article More articles in Problemy Zarzadzania from University of Warsaw, Faculty of Management Contact information at EDIRC. |
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