Identification of the Urban Municipalities of the Małopolska Region in Terms of Changes in the Real Estate Tax Rates in Business Activities of Enterprises in the Period 2010-2015
Ładowanie...
Data
2015
Autorzy
Tytuł czasopisma
ISSN czasopisma
Tytuł tomu
Wydawca
Wyższa Szkoła Biznesu - National-Louis University in Nowy Sącz and Fundacja Upowszechniająca Wiedzę i Naukę “Cognitione”
Abstrakt
One of the basic conditions of autonomy and financial self-sufficiency of the municipalities is conducting a conscious tax policy. The paper discusses the problem of municipal strategies in relation to determining real estate tax rates. The aim of the paper is to present the real estate tax rates for enterprises in the urban municipalities of the Małopolska Region over the last five years. The paper ends with conclusions and direction for further research.
Opis
Słowa kluczowe
real estate tax, local taxes
Cytowanie
Business and non-profit organizations facing increased competition and growing customers' demands : vol. 14. Ed. by A. Nalepka, A. Ujwary-Gil. Nowy Sącz : WSB-NLU and Fundacja Upowszechniająca Wiedzę i Naukę “Cognitione”, cop. 2015. - S. 223-232