Year: 2025
Type: article
Abstract: Local taxes are one of the main sources of own revenue for municipalities. Such levies act as specific regulators of fiscal policy. Their role in building the financial independence of local governments and the implementation of public tasks cannot be overestimated. Year on year, there has been a gradual increase in revenue from these levies, which demonstrates their growing importance in the structure of municipalities’ own revenue.
Author: Anna Krawczyk-Sawicka
Institution: John Paul II Catholic University of Lublin
Language: English
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4414513992