Nowe źródła dochodów budżetów lokalnych w Polsce

Abstrakt

The contents of the paper are concentrated around the problems of new sources of communal income which were made over to them after 1990. Such sources are the following: 1) property and capital incomes, 2) income on business, 3) income on credits and loans, and 4) income on the issue of communal securities.

In the situation of scarce communal income it is particularly significant and expedient that communes make a more extensive use of those new sources. Unfortunately, real possibilities of the increase of fiscal capacity of those sources are limited by numerous barriers of both legal and economical nature, as well as inertia and lack of experience of the very communal authorities.