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Author
Małkowska Agnieszka (Kolegium Ekonomii, Finansów i Prawa)
Title
Wpływ gminy na kształtowanie poziomu dochodów budżetu gminy z nieruchomościami
Impact of the Municipality on Shaping Municipal Budget Revenue from Property
Source
Zeszyty Naukowe / Akademia Ekonomiczna w Krakowie, 2006, nr 703, s. 87-100, bibliogr. 3 poz.
Keyword
Dochody budżetowe, Budżet gminy, Nieruchomości, Dochody gminy, Gmina
Budget revenue, District budget, Real estate, Local revenues, District
Note
summ.
Abstract
W opracowaniu wskazano zakres rzeczywistego wpływu gminy na poziom uzyskiwanych dochodów związanych z nieruchomościami. W pracy przeanalizowano dochody pochodzące z gospodarki nieruchomościami własnymi gminy oraz dochody uzyskiwane z nieruchomości publicznych i prywatnych, nie należących do zasobu gminnego.

The purpose of this article is to indicate the scope of influence municipalities have on revenue generated from property. The author's analysis covers both revenue from the management of a municipality's own property (municipal property), as well as revenue generated from public and private property not belonging to the municipality's stock (non-municipal property). The article comprises four parts. In the first part, the author classifies the sources of municipal budget revenue. In the second and third parts, she discusses property as source of income for municipalities, divided into municipal and non-municipal property. In the fourth part, the author discusses factors that determine the level of revenues municipalities obtain from property and indicates over which of these factors a municipality has some control and the degree to which municipal authorities influence them. (original abstract)
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Full text
CUE campus access only
Bibliography
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  1. Cymerman R., Cymerman J., Kotlewski L., Dochody gminy z oplat od nieruchomości, „Doradca Majątkowy" 2004, nr 8, s. 16.
  2. Hanusz A., Czerski P., Gminne podatki i oplaty budżetowe, Zakamycze, Kraków 2004.
  3. Sochacka-Krysiak H., Finanse lokalne Poltext, Warszawa 1993.
Cited by
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ISSN
0208-7944
Language
pol
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