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http://hdl.handle.net/11320/5676Pełny rekord metadanych
| Pole DC | Wartość | Język |
|---|---|---|
| dc.contributor.author | Pest, Przemysław | - |
| dc.date.accessioned | 2017-06-26T12:12:00Z | - |
| dc.date.available | 2017-06-26T12:12:00Z | - |
| dc.date.issued | 2015 | - |
| dc.identifier.citation | Annual Center Review, nr 8, 2015, s. 26-30 | pl |
| dc.identifier.issn | 1899-5942 | - |
| dc.identifier.uri | http://hdl.handle.net/11320/5676 | - |
| dc.description.abstract | In most European countries, the revenue from income taxes is divided between the state budget and the budget of local self-government units. The division of public income from income taxes is performed inter alia through the use of the institution of shares in the revenue from these taxes. European states use the term “shares” for different legal constructs. H. Blöchliger and O. Petzold, in order to clarify the meaning of the term, propose a classification of shares through the criteria of 1) risk sharing, 2) un-conditionality, 3) formula stability, 4) individual proportionality. The aim of this article is to present the character of shares in the revenue from income taxes as income of local self-government units in Poland on the basis of the presented criteria for classifying these shares. | pl |
| dc.language.iso | en | pl |
| dc.publisher | The Center for Information and Research Organization in Public Finance and Tax Law of Central and Eastern European Countries, the Faculty of Law, the University of Bialystok | pl |
| dc.title | Shares in the revenue from income taxes as income of local self-government units in Poland | pl |
| dc.type | Article | pl |
| dc.identifier.doi | 10.15290/acr.2015.08.04 | - |
| dc.description.Affiliation | Faculty of Law, Administration and Economics, University of Wroclaw, Poland | pl |
| dc.description.references | Blöchliger H., Petzold O., Finding the Dividing Line Between Tax Sharing and Grants: A Statistical Investigation, Paris 2009. | pl |
| dc.description.references | Chojna-Duch E., Kornberger-Sokołowska E., Komentarz do ustawy z dnia 26 listopada 1998 r. o dochodach jednostek samorządu terytorialnego w latach 1999 i 2000, in: E. Chojna-Duch, E. Kornberger-Sokołowska, System dochodów jednostek samorządu terytorialnego, Warsaw 1999. | pl |
| dc.description.references | Kornberger-Sokołowska E., Decentralizacja finansów publicznych a samodzielność finansowa jednostek samorządu terytorialnego, Warsaw 2001. | pl |
| dc.description.references | Miemiec W., Prawne gwarancje samodzielności finansowej gminy w zakresie dochodów publicznoprawnych, Wrocław 2005. | pl |
| dc.description.references | Pest P., Udziały jednostek samorządu terytorialnego we wpływach z podatków dochodowych, Warsaw 2015. | pl |
| dc.description.references | Swianiewicz P., Finanse samorządowe. Koncepcje, realizacja, polityki lokalne, Warsaw 2011. | pl |
| dc.description.references | Torres C., Mellbye K., Brys B., Trends in Personal Income Tax and Employee Social Security Contribution Schedules, Paris 2012. | pl |
| dc.description.references | Constitution of the Republic of Poland of 2 April 1997 (OJ L No. 78, item 483 with amendments). | pl |
| dc.description.references | Criminal Code of 6 June 1997 (OJ L No. 88, item 553 with amendments). | pl |
| dc.description.references | Tax Criminal Code of 10 September 1999 (OJ L 2013, item 186 with amendments). | pl |
| dc.description.references | Act on the Income of Local Self-Government Units of 13 November 2003 (OJ L 2015, item 513 with amendments). | pl |
| dc.description.references | Act of 17 December 2004 on liability for violations of public finance discipline (OJ L 2013, No. 168 with amendments). | pl |
| dc.description.references | Act of 7 September 2007 on amending the Act on income of local self-government units and the Act on rights to discounted fares on public mass transport (OJ L No. 191, item 1370). | pl |
| dc.description.references | Act of 25 June 2009 on amending the Paid Motorways Act, National Road Fund Act and some other Acts (OJ L No. 115, item 966). | pl |
| dc.description.references | Public Finances Act of 27 August 2009 (OJ L 2013, item 885 with amendments). | pl |
| dc.description.references | Report on Public Finances in EMU 2012. European Commission, Directorate-General for Economic and Financial Affairs, European Economy 2012, no. 4. | pl |
| dc.description.references | Justification of the government draft bill on income of local self-government units, Sejm Paper no. 1732/IV term. | pl |
| dc.description.references | Report on execution of the state budget for the period 1 January to 31 December 2014. Information on the execution of the budgets of local self-government units, Council of Ministers, Warsaw 2015. | pl |
| dc.description.pages | 26-30 | pl |
| dc.description.number | 8 | pl |
| dc.description.firstpage | 26 | pl |
| dc.description.lastpage | 30 | pl |
| dc.identifier.citation2 | Annual Center Review | pl |
| Występuje w kolekcji(ach): | Annual Center Review, 2015, nr 8 | |
Pliki w tej pozycji:
| Plik | Opis | Rozmiar | Format | |
|---|---|---|---|---|
| ACR_8_P_Pest_Shares_in_the_revenue_from_income_taxes_as_income_of_local_self-government_units_in_Poland.pdf | 124,23 kB | Adobe PDF | Otwórz |
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