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Communal fees and election cycles : evidence from German municipalities

Krause, Manuela - 2019

elections. Fees increase in election years by 0.94 euro per capita less and directly after elections by 1.74 euro per capita …The political business cycle theories describe that election-motivated politicians manipulate economic policy …-making. Election cycles occur in many fiscal variables, for example tax rates. I examine whether electoral motives influence communal …

Persistent link: https://www.econbiz.de/10011980328

Trade fair fee as a source of income for the budgets of municipalities in Poland on selected examples

Szydłowski, Cezary - In: Financial internet quarterly 16 (2020) 2, pp. 37-48

The public finance system in force in Poland provides for a trade fair fee (Polish - "opłata targowa") as part of municipalities' own revenues. The trade fair fee is collected from persons selling at marketplaces located in the municipality. It constitutes own income for the commune's budget...

Persistent link: https://www.econbiz.de/10012284887

Revenue analysis of the impact of the fee for issuing a permitforthe sale of alcohol on the commune budget on the example of selected coastal communes

Szydłowski, Cezary - In: Financial internet quarterly 16 (2020) 3, pp. 80-95

The article presents an analysis of the level of income flowing to the municipalities\' budget from the permit fees to sell alcoholic beverages in selected municipalities. For the purposes of the article, three objectives have been set for determining the level of revenue from the fee....

Persistent link: https://www.econbiz.de/10012301817