Wp³yw podatku od spadków i darowizn na kszta³towanie siê dochodów w³asnych gminy na przyk³adzie wybranych gmin/The impact of inheritance and gift tax on the formation of local government revenue with selected local governments as an example
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.
Year of publication: |
2014
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Authors: | Królak, Daria |
Published in: |
Annales. Ethics in Economic Life. - Wydział Ekonomiczno-Socjologiczny, ISSN 1899-2226. - Vol. 3.2014, 1, p. 37-53
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Publisher: |
Wydział Ekonomiczno-Socjologiczny |
Subject: | Local government revenue | inheritance and gift tax |
Saved in:
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