期刊名称:Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
印刷版ISSN:2543-9103
电子版ISSN:2543-411X
出版年度:2016
卷号:20
期号:3
页码:138-159
DOI:10.19192/wsfip.sj3.2016.9
语种:English
出版社:Bielsko-Biała School of Finance and Law
摘要:Implementation of tasks assigned to local governments requires assigning them to\nsources of funding to finance expenses associated with their performing. Revenues\ngenerated from assigned to local government sources, in accordance with the tax rules,\nshould be efficient and stable. The aim of the study, which was summed up in this paper,\nwas therefore to analyse the stability of the own revenues of local government units. The\nstudy was conducted using methods of statistical analysis of indicators of tax revenues\nper capita of municipalities, counties and voivodeships.