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The Sources of Financing Local Government in Poland and Russia. Comparative Analysis

26,99 

ISBN: 978-83-7865-819-1

Rok wydania: 2019

Liczba stron: 170

Format: 130 x 210 mm

oprawa miękka

Opis

The Sources of Financing Local Government in Poland and Russia. Comparative Analysis

Autor: Jolanta Gliniecka, Svetlana Mironova

Wydawnictwo Uniwersytetu Gdańskiego

 

[…] the problem of giving local self-government units their own, efficient sources of income, allowing them to finance the tasks assigned to them, is „always” arouse high emotions. […] the monograph fills the gap on publishing market, because up to now there was no study designed as a compendium of comparative law on the sources of financing local government in Poland and Russia, using a systematic approach […] book in many aspects is a very interesting and even innovative work.

From the review of Professor J. Glumihsko-Powlic

The advantage of the monograph is the use of the comparative legal method of scientific research. Comparative legal studies in combination with the traditional historical, normative and sociological vision of law make it possible to look at a number of traditional problems of legal science from a special point of view, taking into account the trends in law development in the modern world.

From the review of Professor AG. Paul

 

Table of contents

Introduction

Part I

1. Polish law of local government revenues in the years 1918–2018

1.1. Interwar period

1.2. The post-war period

2. Theoretical models of distribution of income sources between the state budget

and local government budgets – Polish doctrine

3. Mixed system of local government revenues

4. The system of property taxation in local government units

5. The system of income taxation from economic activity

Part II

1. Russian law of local government revenues in the years 1918–2018

1.1. The Soviet period

1.2. The modern period of development of financing of local government since 1993

2. Theoretical models of distribution of income sources between the state budgets

and local government budgets – Russian doctrine

3. Tax revenues of local budgets

4. Non-tax revenues of local budgets

5. Interbudgetary transfers in the system of incomes of local budgets

Conclusion

Bibliography

Legislation

Court decisions

Internet sources

 

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