Opodatkowanie nieruchomości związanych z działalnością gospodarczą w miastach na prawach powiatu w latach 2002-2006 (wybrane zagadnienia)" - Kańduła, Sławomira; Kotlińska, Janina (The Taxation of The Real Estates Related To Business Operation In The Cities That Were Granted The Administrative Rights In The Years Between 2002-2006 (Selected Issues), 2008)
The subject matter of this paper is to present the topic of the taxation in the cities that were granted the administrative rights. The following questions will be looked for. Does the structure of the tax include the elements that enable to use it in order to raise economic business on the territory of the cities? Do the cities' authorities have a right to change the above-mentioned structure? The attention of the authors was focused on the rates of the analyzed tax and the possibility to influence the selected business in the selected cities.
Keywords: Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2008; nr 1200, s. 243-253