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## Local taxes and fees on the site of the Kozienice commune in the years 2010-2017

### Karolina Zielona

#### Abstract

The commune is the basic unit of territorial self-government, the concept of the commune, the scope of its operation, auxiliary units and the budget procedure of the commune were described in detail. The Constitution of the Republic of Poland states that “the revenues of local gov-ernment units are their own income and general subventions. Local taxes and fees are keywords in the municipalities” own revenues. The purpose of the work is to present selected taxes (from real estate, transport, forestry agricultural) and local fees (market, local, from having dogs) and approximation, their importance for the budget of the commune. The concept of local taxes and fees is not easily defined unambiguously. The amount of tax revenues and local fees to the commune budget varies. This is because they depend on many factors, such as the location of a given commune, the character of a given commune, whether it is an urban, urban-rural or rural commune. An important aspect is how the municipal authorities can influence the shape of local taxes and fees on their territory. The mayor (mayor, city president) together with the commune council may shape local taxes and charges by introducing additional exemptions, which are not provided for in the Act. They also have the power to lower the upper tax rates. Though their powers to regulate taxes, the municipal authorities can create appropriate conditions for taxpayers. The work discusses in a detail the competencies of both the mayor (mayor, president of the city), as well as the commune councils and auxiliary units (villages, districts, housing estates, etc.) the exist in the commune. In addition to takes and local fees, the commune budget consists largely of targeted subsidies and general subsides. They have also been described in detail, including how they are obtained and what they can be spent on. Additionally, the commune of Kozienice was characterized in the years 2010-2017. Own and supplementary income as well as shares of Kozienice commune in state income taxes (PIT and CIT) in this period were described. It is very important for municipalities to obtain external sources of financing, such as loans, loans and municipals bonds. This has also been extensively described. The hypothesis put at work says that taxes and local fees are the most important source of budget revenue for the commune. The data used in the work come from the annual reports on the implementation of the Kozienice Commune budget. The literature of the subject and the applicable functional acts were also used.
Diploma type
Engineer's / Bachelor of Science
Diploma type
Bachelor thesis
Author
Karolina Zielona (FASS) Karolina Zielona,, Faculty of Administration and Social Science (FASS)
Title in Polish
Podatki i opłaty lokalne na przykładzie gminy Kozienice w latach 2010-2017
Supervisor
Małgorzata Orechwo (FASS/DPELEP) Małgorzata Orechwo,, Department of Public Economic Law and Economic Policy (FASS/DPELEP)Faculty of Administration and Social Science (FASS)
Certifying unit
Faculty of Administration and Social Science (FASS)
Affiliation unit
Department of Public Economic Law and Economic Policy (FASS/DPELEP)
Study subject / specialization
Language
(pl) Polish
Status
Finished
Defense Date
08-07-2019
Issue date (year)
2019
Reviewers
Agnieszka Tomczak (FASS/DPELEP) Agnieszka Tomczak,, Department of Public Economic Law and Economic Policy (FASS/DPELEP)Faculty of Administration and Social Science (FASS) Małgorzata Orechwo (FASS/DPELEP) Małgorzata Orechwo,, Department of Public Economic Law and Economic Policy (FASS/DPELEP)Faculty of Administration and Social Science (FASS)
Keywords in Polish
podatki lokalne, opłaty lokalne, budżet gminy, finanse, gmina
Keywords in English
local taxes, local fees, commune, budget commune, finances
Abstract in Polish
File
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Karolina-Zielona_-_283113.pdf
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Local fields
Identyfikator pracy APD: 34605

Uniform Resource Identifier
https://repo.pw.edu.pl/info/bachelor/WUT339d1e40d349426f8e7719ea5f1de529/
URN
urn:pw-repo:WUT339d1e40d349426f8e7719ea5f1de529

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