The Impact of Fiscal Sovereignty in the Field of Real Estate Tax on Municipal Revenues

Aim: The aim of the article was to assess the significance of the fiscal sovereignty granted to municipalities in Poland in the real estate tax from the perspective of its impact on their revenues. The study determined the scale and nature of the use of fiscal sovereignty instruments by various type...

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Bibliographic Details
Main Author: Patrycja Świerczek-Dutka
Format: Article
Language:English
Published: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu 2025-01-01
Series:Nauki o Finansach
Subjects:
Online Access:https://journals.ue.wroc.pl/fins/article/view/1219
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