Stability of the revenues from personal income tax in local governments in Poland
Journal Title: Zarządzanie i Finanse - Year 2015, Vol 13, Issue 4
Abstract
The article describes the problems of the stability of the share of local government in Poland in revenues from PIT. The stability of this source of revenue of local government and modifications in these shares since the reactivation of local government in Poland were presented. Consequently, it was examined the significance of these resources in the context of the evolution of total revenues and own revenues against the background of macroeconomic and fiscal conditions as well as local government organization in the country. It was also analyzed the volatility of PIT in the budgets of each type of the local government in Poland.
Authors and Affiliations
Paweł Galiński
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