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Revenue gaps in income taxes in particular types of rural communes
2019
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
The development of rural communes (in Polish: gmina) is strongly correlated with their economic functions. Communes with specific functional structures develop in differentways,whichtranslatestothewealthoftheirinhabitants.Thepaperaimstoassess relationshipsbetweenthewealthofthepopulationofruralcommunesandthefunctionsthey perform.Thestudyisbasedonaratiowhichdescribesrevenuefromtaxespaidbynatural andlegalpersons-ashareoftaxesconstitutingcentralbudgetreceiptsperoneinhabitant, indicating the wealth
doi:10.15611/pn.2019.8.04
fatcat:y2j4fepltzee3exbgoywj4rdr4