Property revenues (PRs) and expenditures of local government units (LGUs) in Poland - Publikacja - MOST Wiedzy

Wyszukiwarka

Property revenues (PRs) and expenditures of local government units (LGUs) in Poland

Abstrakt

PRs are new category of local government revenues, which was introduced by changing the law on public finances at the end of 2006 and which took effect in 2007. By principle, these revenues should be converted into property expenditures. Their formalisation did not only allow assessing their absolute size but also a comparison with the longer existing property expenditures. Both categories were subject of analysis in this article. The theoretical part analysed the PRs in terms of their ownership and location in the structure of total revenues; compared them with other property related incomes; as well as characterised revenue expenditures. The empirical part examined the absolute size of both categories, their relationship to various elements of LGUs, as well as the share of property related revenues and expenditures in relation to total income and expenditures.

Cytuj jako

Słowa kluczowe

Informacje szczegółowe

Kategoria:
Publikacja w czasopiśmie
Typ:
artykuły w czasopismach recenzowanych i innych wydawnictwach ciągłych
Opublikowano w:
PRACE NAUKOWE UNIWERSYTETU EKONOMICZNEGO WE WROCŁAWIU nr 271, wydanie 2, strony 270 - 279,
ISSN: 1899-3192
Język:
angielski
Rok wydania:
2012
Opis bibliograficzny:
Sekuła A.: Property revenues (PRs) and expenditures of local government units (LGUs) in Poland// PRACE NAUKOWE UNIWERSYTETU EKONOMICZNEGO WE WROCŁAWIU. -Vol. 271., iss. 2 (2012), s.270-279
Weryfikacja:
Politechnika Gdańska

wyświetlono 85 razy

Publikacje, które mogą cię zainteresować

Meta Tagi