The study evaluates agricultural tax revenue dynamics and its influence on local government budgets in Poland.
Key Points
Agricultural tax revenue shows a strong dependence on external factors, particularly the purchase price of rye, which local municipalities cannot control.
The fiscal legal construction of agricultural tax impacts its efficiency, revealing significant issues in how it serves as a revenue source for local governments.
Literature and legal regulations were critically analyzed to understand agricultural tax's role in budgeting for local authorities across the years.
Findings suggest that agricultural tax may not be a stable or reliable revenue source, impacting how municipalities finance their expenditures.