Keywords
stability
tax revenue
local government
tax revenue
local government
How to Cite
Żabka, A. and Hoza, B. (2016) “THE STABILITY OF TAX REVENUE IN LOCAL GOVERNMENT UNITS IN YEARS 2005-2014”, Scientific Journal of Bielsko-Biala School of Finance and Law. Bielsko-Biała, PL, 20(3), pp. 138–159. doi: 10.19192/wsfip.sj3.2016.9.
Abstract
Implementation of tasks assigned to local governments requires assigning them to sources of funding to finance expenses associated with their performing. Revenues generated from assigned to local government sources, in accordance with the tax rules, should be efficient and stable. The aim of the study, which was summed up in this paper, was therefore to analyse the stability of the own revenues of local government units. The study was conducted using methods of statistical analysis of indicators of tax revenues per capita of municipalities, counties and voivodeships.The papers published in the ASEJ Journal (alternate title: Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej) - published by the University of Applied Sciences in Bielsko-Biała, are online open access distributed (Creative Commons Attribution CC-BY-NC 4.0 license). The Publisher cannot be held liable for the graphic material supplied. The printed version is the original version of the issued Journal. Responsibility for the content rests with the authors and not upon the Scientific Journal or Bielsko-Biala School of Finance and Law.
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