Znaczenie fiskalne podatku rolnego w gminach Pomorza Środkowego
Fiscal importance of the agricultural tax in the municipalities of Middle Pomerania
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2011, vol., nr 88, s. 243-256
Abstract
The aim of this study is the evaluation the fiscal importance of agricultural tax in the municipalities of Middle Pomerania region. The evaluation was based on the analysis of the agricultural tax revenues in the municipalities of Middle Pomerania, and also on the basis of the share of these revenues in total municipalities’ revenues, the share of these revenues in municipalities own incomes, and on the evaluation of changes in the agricultural tax revenues in the years 1995–2009.