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Differentiation of Budget Revenues From Alcohol Licence Fees: Case Study of the Podkarpackie Voivodship Self-Government (Zroznicowanie dochodów budzetowych z tytulu oplaty za zezwolenie na sprzedaz napojow alkoholowych na przykladzie samorzadu wojewodztwa podkarpackiego)

Author

Listed:
  • Piotr Soltyk

    (Faculty of Finance, Cracow University of Economics)

Abstract

The article presents the results of research conducted in order to determine statistical differentiation of revenues from alcohol licence fees accumulated in the budgets of communes located on the territory of the Podkarpackie Voivodship. The study was conducted using Sperman’s correlation analysis, and the Kruskal-Wallis test was performed. Statistical calculations were made using the IBM SPSS Statistics 25 package. As a result, the conducted study confirms the adopted thesis that the implementation of the plan of revenues from alcohol licence fees differs depending on the type of commune to which the fees are paid. To verify the adopted thesis, it proved purposeful to carry out an analysis of implementation of the revenue plan of communes located in particular poviats.

Suggested Citation

  • Piotr Soltyk, 2019. "Differentiation of Budget Revenues From Alcohol Licence Fees: Case Study of the Podkarpackie Voivodship Self-Government (Zroznicowanie dochodów budzetowych z tytulu oplaty za zezwolenie na sprzedaz na," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 17(83), pages 170-178.
    • Handle: RePEc:sgm:pzwzuw:v:17:i:83:y:2019:p:170-178
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    More about this item

    Keywords

    own revenues; local fee; self-government budget; local finance management;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H79 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Other
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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