Łukomska, Julita; Neneman, Jarosław - In: E-Finanse : finansowy kwartalnik internetowy 14 (2018) 3, pp. 49-59
The main purpose of this article is analysis of the relationship between local tax and fee policies in Poland. We argue that local authorities have similar and significant discretion over tax and fee policy and, therefore, they can be analysed in a similar way. Links between these policies are...