@article{Gruziel:205379,
      recid = {205379},
      author = {Gruziel, Kinga},
      title = {Podatek Rolny Jako Zródło Dochodów Własnych Gmin Wiejskich  w Polsce},
      journal = {Roczniki (Annals)},
      address = {2014},
      number = {1230-2016-99559},
      year = {2014},
      abstract = {The paper presents results of research on own income rural  communes in Poland. The analysis proceeds
by way of the  agricultural tax and the share of agricultural tax in their  income in terms of total and per
hectare of arable land.  Shows the diversity of own revenue rural communes in terms  of territorial according
to the Classification of  Territorial Units for Statistics (NUTS). The analysis  showed an association of own
revenues of communes to their  type. The relationship between the level of revenue of  their own, and link
between sources of income from the land  factor. In 2009-2010, a reduction of own revenues of  communes
was the result of adverse economic conditions and  climate and weather especially in the southern region
and  south-western region.},
      url = {http://ageconsearch.umn.edu/record/205379},
      doi = {https://doi.org/10.22004/ag.econ.205379},
}