| Autor: Rafał Rosiński | 309 |
Strony: 309-321
pełen tekst
THE ESSENCE AND MEANING FISCAL LOCAL TAXES IN THE MIDDLE POMERANIA IN YEARS 2005–2010
Summary
The article presents the essence and diversity of local taxes and taxation analyzed the structure and dynamics of the size of the municipal tax revenues from local taxes in the Middle Pomerania in 2005–2010. Territorial structure of the region and the type determines the amount of local tax revenues, and has influence on the size of income. Character local taxes can predict in most cases possible to obtain revenues from this source of income.
pełen tekstTHE ESSENCE AND MEANING FISCAL LOCAL TAXES IN THE MIDDLE POMERANIA IN YEARS 2005–2010
Summary
The article presents the essence and diversity of local taxes and taxation analyzed the structure and dynamics of the size of the municipal tax revenues from local taxes in the Middle Pomerania in 2005–2010. Territorial structure of the region and the type determines the amount of local tax revenues, and has influence on the size of income. Character local taxes can predict in most cases possible to obtain revenues from this source of income.