Obciążenia fiskalne na przykładzie budżetu samorządu powiatowego
FISCAL PAYMENTS ON THE EXAMPLE OF THE COUNTY SELF-GOVERNMENT BUDGET
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2011, vol., nr 94, s. 99-108
The paper focused on the fiscal payments of county budget in Piotrków Trybunalski. This is a case study due to the fact that this district is larger and was until 1998 the seat of the provincial government. However, the results may not be the basis for generalizations about all county self-governments. Nevertheless the results could be a basis for statement that the fiscal costs resulted from Value Added Tax (VAT) in respect of rental property. Further titles of the fiscal payments are the county government property taxes and agriculture and forestry taxes. Their level depends on the holding of the district and the applicable rates. These taxes are paid to local governments. The total fiscal payments of county self-government are relatively low and it can not be grounds to consider that as a threat of financial stability this self-government. The growing liabilities of the county self-government does not come out from the fiscal payments.