@article{Felis:246029,
      recid = {246029},
      author = {Felis, Pawel},
      title = {The impact of local governments on their own revenue  source efficiency. Review of communes in Poland},
      journal = {Business and Economic Horizons (BEH)},
      address = {2014},
      number = {1232-2016-101197},
      pages = {11},
      year = {2014},
      abstract = {The current system of funding local governments in Poland  requires changes; within tax revenues the changes should  concern the system of property taxes. The reformed property  tax should be a potential source of considerable additional  commune revenues.
The article is aimed at the analysis of  how communes can affect the volume of revenues from  property owned by other entities. The analyses concerning  the role and place of property taxes in the system of  revenues of Polish communes and the application of tax  authority tools indicate that local authorities can develop  to a slight degree the structure of property taxes to  affect the volume of their revenues and the course of  social and economic processes.},
      url = {http://ageconsearch.umn.edu/record/246029},
      doi = {https://doi.org/10.22004/ag.econ.246029},
}