@misc{Dziuba_Jarosław_Ewolucja_2005,
 author={Dziuba, Jarosław},
 year={2005},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2005; nr 1091, s. 18-28},
 publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu},
 language={pol},
 abstract={Property tax becomes the objective of the hereby study. It constitutes the basic source of own revenues for local self-government units, which are entitled to some limited powers and capabilities in influencing its construction elements. On the scope of these capabilities, expressed mainly in the Act on Taxes and Local Charges, depends the actual independence of self governments financing. Legal regulations referring to property tax were frequently changed when the Act was in force, which influenced significantly the scope of the above independence. The objective of this article is to present the evolution of basic elements of tax technique, such as the object and subject of tax, tax basis, tax rates, as well as tax concessions and exempts.},
 title={Ewolucja podatku od nieruchomości jako źródła finansowania jednostek samorządu terytorialnego w Polsce},
 type={artykuł},
}