IMPACT ASSESSMENT OF TAXES AND REAL ESTATE LOCAL FEES IN REVENUE OWN MUNICIPALITY JEZIORANY AND DOBRE MIASTO

Abstract

Revenues from local taxes and fees on real estates are one of the basic components of revenue-own source in the budgets of municipalities in Poland. Their amounts have a very large impact on the municipal budget. This study characterized the notion of the community and principle functions, and described the concept of the budget and its components. Also, the aim of the study, spatial and substantial aspects, time and development, and presentation of research results are described. The areas of the research are characterized and the results are presented in the table. The total income compared with municipalities own revenues, as well as the share of own revenues in total income, the structure of total income and the share of revenues from property tax revenue of their own are presented. The research has shown that municipalities own revenues are a very important source of funding. The share of own revenues in total income in the municipality of  Dobre Miasto ranged from 40-50%, while it represented 27-33%  in the municipality of Jeziorany. Furthermore, the share of income from real estate taxes on their income in the municipality of Dobre Miasto and Jeziorany ranged from 27-29% and 17-22%, respectively. Revenues from property tax are an important resource of the municipal income.