Wp³yw podatku od spadków i darowizn na kszta³towanie siê dochodów w³asnych gminy na przyk³adzie wybranych gmin/The impact of inheritance and gift tax on the formation of local government revenue with selected local governments as an example
Daria Królak;
- Journal: Finanse i Prawo Finansowe/Journal of Finance and Financial Law,volume 3,issue 1 February,pages37-53
- Subject: Local government revenue, inheritance and gift tax.
- jel: jel:H71
The purpose of this article is to examine how strong impact on local government revenues has an inheritance and gift tax. The author presents three different classifications of local government revenues: statutory and two classifications taken from Beata Guziejewska’s a... View more
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