Determinanty reguł fiskalnych w zarządzaniu zadłużeniem jednostek samorządowych

Abstract

Informacje o naborze artykułów i zasadach recenzowania znajdują się na stronie internetowej Wydawnictwa www.pracenaukowe.ue.wroc.pl www.wydawnictwo.ue.wroc.pl Publikacja udostępniona na licencji Creative Commons Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Polska (CC BY-NC-ND 3.0 PL)

Do large Polish cities substitute their own-source revenues with fees and user charges?

“…User charges for elderly and disabled care rise simultaneously with household income [Aaberge, Langøren, 2006] • Revenues variation is dependent on many factors among which the most important is household income [Carroll, 2009] DEBT Positive • Polish law on public finance 2 • Dynamics of changes in the level of revenues is important for the level of a new debt ceilings [Werwińska, 2014] • Maintaining lower tax rates can continue to be a problem more important than issues related to the financing costs of debt service. However, in the future, due to the increasing debt of local government, the situation may change in this regard [Ciupek, Kania, 2015] REVCAP Positive • The model presumes that governments maximize revenues from whatever sources of taxation are made available to them constitutionally [Buchanan, 1980] • Empirical results provide strong support for the hypothesis that a more diversified revenue structure generates more revenues than one which relies primarily on property tax [Chernick et al, 2011] Source: own study. Results of the regression have been presented in Table 4.…”