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Author
Borowski Maciej
Title
Udziały gmin w podatkach stanowiących dochód budżetu państwa a ich samodzielność finansowa
Participation in the Income Tax and Local Governments Independence
Source
Prace Naukowe Akademii Ekonomicznej we Wrocławiu. Finanse i Bankowość (4), 1998, nr 775, s. 95-112
Keyword
Finanse lokalne, Dochody gminy, Dochody budżetowe, Podatek dochodowy, Gmina
Local finance, Local revenues, Budget revenue, Income tax, District
Note
summ.
Abstract
Omówiono uprawnienia gmin do otrzymywania udziałów w niektórych podatkach stanowiących dochód budżetu państwa. Szczególnie zwrócono uwagę na udziały gmin w podatku dochodowym od osób fizycznych, udziały niektórych gmin o statusie miasta w podatku dochodowym od osób fizycznych, udziały gmin w podatku dochodowym od osób prawnych oraz propozycje zmian sposobów naliczania udziałów gmin w podatkach dochodowych.

The existence and development of the local government at the local level requires the community representing bodies to be provided with efficient and stable sources of financing. The obvious fact the lonking of political power with financial independence constituted the basis for ensuring appropriate sources of income to the communes. The statement can be expressed in one more different way by the evidence that without the law to decide about their incomes the communes are not self-governing bodies. The accentuation of the differences in the amount of tasks performed by the rural and urban communes leads to the postulate of differentiating the income amount due to individual types of communes. And what's more, the peculiar character of the tasks performed especially by the big urban centres requires them to be equipped with a considerable scope of financial freedom. It results from the quantity and quality of the services rendered not only to the city dwellers but also to the inhabitants of the adjacent communes. Although linking the communes' participation in the income tax on physical bodies with the amont if income achieved by inhabitanta of a given commune, as well as linking the shares of the communes in the income tax on legal bodies with the location of the firms and branches of legal bodies on the area of a given commune is considered right, we can not forget the necessity of participation of farmers in public obligations. The creation of income redistribution system between communes by imposing on richer communes the payment duty of a part of the incomes makes the system of local taxes unnecessarily complicated. The more that the differences in the level of infrastructure development can and should be evened out through the compensating subsidies. Considering the system of local government incomes from the point of view of commune independence in shaping the individual elements of tax technique (right to differentiate the tax rates, and
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Bibliography
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  1. Borodo A.: Udział gmin w podatku dochodowym od osób fizycznych, "Wspólnota" 1995 nr 11.
  2. Borodo A.: Udział gmin w podatku dochodowym od osób fizycznych. "Samorząd Terytorialny" 1995 nr 11.
  3. Kosikowski C., Ruśkowski E.: Finanse i prawo finansowe. Wyd. 3 z aneksem. Warszawa: KiK 1995, s. 171.
  4. Miemiec W.: Konsekwencje nowelizacji przepisów ustawy o finansowaniu gmin. "Finanse Komunalne" 1996 nr 1.
  5. Myczkowska A.: Finanse największych miast. "Rzeczpospolita" 1996 nr 110.
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ISSN
0324-8445
1426-1278
Language
pol
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