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

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dc.contributor.author	Drabek, Krzysztof
dc.date.accessioned	2016-02-25T13:38:44Z
dc.date.available	2016-02-25T13:38:44Z
dc.date.issued	2015
dc.identifier.citation	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	pl
dc.identifier.isbn	978-83-65196-21-7
dc.identifier.uri	http://hdl.handle.net/11199/8965
dc.description.abstract	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.	pl
dc.language.iso	en	pl
dc.publisher	Wyższa Szkoła Biznesu - National-Louis University in Nowy Sącz and Fundacja Upowszechniająca Wiedzę i Naukę “Cognitione”	pl
dc.rights	open access	pl
dc.rights	Attribution-NonCommercial-NoDerivs 3.0 Poland	*
dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/3.0/pl/	*
dc.subject	real estate tax	pl
dc.subject	local taxes	pl
dc.title	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	pl
dc.type	bookPart	pl