[b]Reliefs and Exemptions on Local Taxes as an Instrument to Support the Development of Entrepreneurship (Based on the Experiences of the Urban Municipality of the Lubelskie Voivodeship)[/b]
Journal Title: Krytyka Prawa. Niezależne studia nad prawem - Year 2013, Vol 5, Issue 1
Abstract
In the article the author tries to determine the impact of setting local taxes and charges by local governments on the development of entrepreneurship. In the first part of the study the legal conditions of a local tax policy were analyzed. The second part was dedicated to the economic and financial consequences of those policies in the urban municipalities of Lubelskie Voivodeship in 2009-2011.
Authors and Affiliations
Katarzyna Wójtowicz
Keywords
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