@misc{Miszczuk_Magdalena_Potencjał_2006,
 author={Miszczuk, Magdalena},
 year={2006},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2006; nr 1124, s. 580-590},
 publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu},
 language={pol},
 abstract={The new Act on Revenue of Local Government Entities came into force in 2004 replacing the act binding in the years 1999-2003. Under the new provisions significant changes were made concerning the system of community's revenues, and specifically: • the share in the taxes which constitute the revenue of the state, • the mechanism of calculating general subsidies, • restrictions on selected subsidies for a specific purpose. These changes aimed to increase community's revenue by increasing its share in the taxes collected by the state and by restricting external sources of revenue. An analysis of communities in the Lubelskie Voivodship indicates that the changes described have improved their financial capacity largely due to an increased share in income taxes. External revenue sources are still important, general subsidies in particular. Despite liquidating some of the subsidies for specific purposes, their significance is on the rise. This is attributed to the financial aid offered by the state to local governments which utilise funds available from the European Union.},
 title={Potencjał finansowy gmin w nowym systemie finansów lokalnych (na przykładzie gmin województwa lubelskiego)},
 type={artykuł},
}