Have a personal or library account? Click to login
Revenue Analysis of the Impact of the Fee for Issuing a Permitforthe Sale of Alcohol on the Commune Budget of the Example of Selected Coastal Communes Cover

Revenue Analysis of the Impact of the Fee for Issuing a Permitforthe Sale of Alcohol on the Commune Budget of the Example of Selected Coastal Communes

Open Access
|Sep 2020

References

  1. Ataguba, J.E., Galindo, L.M., Shield, K.D., Sornpaisarn, B., Rehm, J. (2017). The Need for Alcohol Taxation and Pricing Policies. In: Österberg E., Rehm J., Shield K.D., Sornpaisarn B., Resource Tool on Alcohol Taxation and Pricing Policies, World Health Organisation, The Center for Alcohol Studies (CAS), Thailand.
  2. Bahl, R., Linn, J. (1992). Urban Public Finance in Developing Countries. New York: Oxford University Press, The World Bank, Washington. Retrieved from: http://documents.worldbank.org/curated/en/963911468739534803/pdf/multi-page.pdf.
  3. Bird, R.M. (2010). Subnational Taxation in Developing Countries: A Review of the Literature. Policy Research Working Paper. Washington DC: The World Bank.10.1596/1813-9450-5450
  4. Èapková, S. (1997). Local Goverment Issues. In: Nemec J., Wright G. (Eds.). Public Finance: Theory and Practice in the Central european transition. The Network of Institutes and Schools of Public Administration in Central and Eastern Europe, Bratislava (pp. 418-447).
  5. Freire, M.E., Garzón, H. (2014). Managing Local Revenues. In: Farvacque-Vitkovic C., Kopanyi, M. (Eds.). Municipal Finances. A Handbook for Local Governments (pp. 147-213), Washington DC: International Bank for Reconstruction and Development, The World Bank.
  6. Glumińska-Pawlic, J. (2010). Opłaty za korzystanie z zezwolenia na sprzedaż napojów alkoholowych (Fees for the use of a permit to sell alcoholic beverages). In: Liszewski G. (Ed.), Opłaty samorządowe w Polsce – problemy praktyczne (Local government charges in Poland - practical problems), Temida 2, Białystok.
  7. Gruber, J. (2016). Public Finance and Public Policy. Fifth edition, New York: Worth Publishers.
  8. łukomska, J., Neneman, J. (2018). Local Taxes and Fees as A Source of Revenue for Polish Municipalities: Substitutes or Complements?, Financial Internet Quarterly e-Finanse, 14(3) (pp. 49-59). Retrieved from: https://finquarterly.com/archives/?number=58&id=413
  9. łukowska, K. (2018). Rozwiązywanie problemów alkoholowych oraz ograniczanie dostępności alkoholu w gminach i miastach. Przewodnikdlasamorządowców (Solving alcohol problems and reducing alcohol availability in municipalities and cities. A guide for local governments), Mazovian Centre of Social Policy, Warsaw. Retrieved from: http://mcps.com.pl/wp-content/uploads/2019/02/mcps-lukowska.pdf
  10. Moeller, R.R. (2011). COSO Enterprise Risk Management. Establishing Effective Governance, Risk, and Compliance Processes. Second Edition. New Jersey: John Wiley & Sons, Inc., Hoboken.10.1002/9781118269145
  11. Nawrolska, I. (2017). Opłata za wydaniezezwolenianasprzedażalkoholujakoźródłofinansowaniaprofilaktykialkoholizmu (The fee for issuing a permit to sell alcoholas a source of funding for the prevention of alcoholism). Research papers of Wrocław University of Economics, no. 485, 291-307.
  12. Wołowiec, T. (2013). Multiannual Financial Perspectiveas a Tool of Local Government Unit Development. Financial Internet Quarterly e-Finanse, 9(3), 72-82.
  13. Retrieved from: https://finquarterly.com/archives/?number=34&id=97
  14. Stiglitz, J.E., Rosengard, J.K. (2015). Economics of the Public Sector (4rd ed.). New York: London: W. W. Norton Company.
  15. Tresch, R.W. (2015). Public Finance. A Normative Theory. Third Edition. San Diego: Elsevier Inc.
  16. Evidence for the Effectiveness and Cost–effectiveness of Interventions to Reduce Alcohol-related Harm (2009). World Health Organisation, WHO Regional Office for Europe, Copenhagen Ø, Denmark. Retrieved from: https://www.euro.who.int/__data/assets/pdf_file/0020/43319/E92823.pdf
  17. Florida Department of Revenue, Sales and Use Tax on Alcoholic Beverages. Retrieved from: https://floridarevenue.com/Forms_library/current/gt800046.pdf
  18. Guide for Tax Assessor Collectors February 2019, Texas Alcoholic Beverages Commission. Retrieved from: https://www.tabc.state.tx.us/publications/licensing/TAC.pdf
  19. Tennessee Alcoholic Beverages and Beer Tax Guide (2019). Tennessee Department of Revenue. Retrieved from: https://www.tn.gov/content/dam/tn/revenue/documents/taxguides/alcbevguide.pdf
  20. Status report on alcohol consumption, harm and policy responses in 30 European countries – 2019, (2019). World Health Organisation, WHO Regional Office for Europe, Copenhagen Ø, Denmark. Retrieved from: https://www.euro.who.int/__data/assets/pdf_file/0019/411418/Alcohol-consumption-harm-policy-responses-30-European-countries-2019.pdf
  21. Act of 26 October 1982 on Education in Sobriety and Counteracting Alcoholism (i.e. Journal of Laws of 2019, item 2277). Ustawa z dnia 26 października 1982 r. o wychowaniu w trzeźwości i przeciwdziałaniu alkoholizmowi (Dz. U. z 2019 r. poz. 2277).
  22. Act of 8 March 1990 on municipal self-government (i.e. Journal of Laws of 2020, item 713). Ustawa z dnia z dnia 8 marca 1990 r. o samorządziegminnym (tj. Dz. U. z 2020, poz. 713).
  23. Act of 13 November 2003 on the income of local government units (i.e. Journal of Laws of 2020, item 23). Ustawa z dnia 13 listopada 2003 r. o dochodachjednosteksamorząduterytorialnego (D.U. z 2020 r., t.j. z 2020 r. poz. 23).
  24. Report on the implementation of the Gdańsk budget for 2016-2019. Retrieved from: https://bip.gdansk.pl/urzad-miejski/sprawozdanie-z-wykonania-budzetu-miasta-gdanska-za-2016-rok,a,74276https://bip.gdansk.pl/urzad-miejski/sprawozdanie-z-wykonania-budzetu-miasta-gdanska-za-2017-rok,a,105365https://bip.gdansk.pl/urzad-miejski/sprawozdanie-z-wykonania-budzetu-miasta-gdanska-za-2018-rok,a,142390https://bip.gdansk.pl/urzad-miejski/sprawozdanie-z-wykonania-budzetu-miasta-gdanska-za-2019-rok,a,167822
  25. Report on the implementation of the Gdynia budget for 2016-2019. Retrieved from: https://bip.um.gdynia.pl/2016,336/sprawozdanie-z-wykonania-budzetu-miasta-gdyni-za-2016-rok,482556https://bip.um.gdynia.pl/2017-3,6283/sprawozdanie-z-wykonania-budzetu-miasta-gdyni-za-2017-rok,519667https://bip.um.gdynia.pl/2018-2,7389/sprawozdanie-z-wykonania-budzetu-miasta-gdyni-za-2018-rok,535901https://bip.um.gdynia.pl/2019,7972/sprawozdanie-z-wykonania-budzetu-miasta-gdyni-za-2019-rok,548196
  26. Report on the implementation of Jastarnia’s budget for 2016-2019. Retrieved from: http://bip.jastarnia.pl/dokumenty/4913http://bip.jastarnia.pl/dokumenty/5508http://bip.jastarnia.pl/dokumenty/6401http://bip.jastarnia.pl/dokumenty/7266
  27. Report on the implementation of the łeba budget for 2016-2019. Retrieved from: https://prawomiejscowe.pl/GminaMiejskaLeba/document/616721/Zarz%C4%85dzenie-38_2020https://prawomiejscowe.pl/GminaMiejskaLeba/document/543727/Zarz%C4%85dzenie-45_2019https://prawomiejscowe.pl/GminaMiejskaLeba/document/482486/Zarz%C4%85dzenie-56_2018https://prawomiejscowe.pl/GminaMiejskaLeba/document/405097/Uchwa%C5%82a-XXIX_348_2017
  28. Report on the implementation of the Krokowa commune budget for the years 2016-2019. Retrieved from: http://bip.krokowa.pl/dokumenty/3961http://bip.krokowa.pl/dokumenty/3978http://bip.krokowa.pl/dokumenty/4729http://bip.krokowa.pl/dokumenty/5456
  29. Report on the implementation of the Puck City budget for 2016-2019. Retrieved from: http://bip.miastopuck.pl/dokumenty/3195http://bip.miastopuck.pl/dokumenty/4237http://bip.miastopuck.pl/dokumenty/5259http://bip.miastopuck.pl/dokumenty/6029
  30. Report on the implementation of the Puck commune budget for 2016-2019. Retrieved from: http://bip.gmina.puck.pl/dokumenty/4405http://bip.gmina.puck.pl/dokumenty/3268http://bip.gmina.puck.pl/dokumenty/2311http://bip.gmina.puck.pl/dokumenty/1537
  31. Report on the implementation of the Sopot budget for 2016-2019. Retrieved from: https://www.bip.sopot.pl/a,17340,budzet-sopotu-2016.htmlhttps://www.bip.sopot.pl/a,17755,budzet-sopotu-2017.htmlhttps://www.bip.sopot.pl/a,18346,budzet-sopotu-2018.htmlhttps://www.bip.sopot.pl/a,18881,budzet-sopotu-2019.html
  32. Report on the implementation of the Stegna Municipality budget for 2016-2019. Retrieved from: http://bip.stegna.pl/system/obj/2343_51_2017_Zarzadzenie.WYKONANIE_ZA_2016_do_wyslania.Kopia.pdfhttp://bip.stegna.pl/system/obj/4562_49_2018_Zarzadzenie.WYKONANIE_ZA_2017.pdfhttp://bip.stegna.pl/system/obj/7187_50_2019_Zarzadzenie_Sprawozdanie_opisowe.pdfhttp://bip.stegna.pl/system/obj/8062_50_2020_zarz..pdf
  33. Report on the implementation of the Smołdzino Municipality budget for 2016-2019. Retrieved from: http://bip.smoldzino.com.pl/dokumenty/7905http://bip.smoldzino.com.pl/dokumenty/7484http://bip.smoldzino.com.pl/dokumenty/6735http://bip.smoldzino.com.pl/dokumenty/5965
  34. Report on the implementation of the City of Ustka budget for 2016-2019. Retrieved from: https://bip.um.ustka.pl/a,28484,iv-kwartal-2019.htmlhttps://bip.um.ustka.pl/a,27349,iv-kwartal-2018-rok.htmlhttps://bip.um.ustka.pl/a,26411,iv-kwartal-2017-rok.htmlhttps://bip.um.ustka.pl/a,24903,iv-kwartal-2016-rok.html
  35. Report on the implementation of the Ustka commune budget for the years 2016-2019. Retrieved from: http://bip.ustka.ug.gov.pl/a,24111,sprawozdania-budzetowe-za-iv-kwartal-2016.htmlhttp://bip.ustka.ug.gov.pl/a,24780,zarzadzenie-nr-00505242018-wojta-gminy-ustka-z-dnia-26-marca-2018-roku-wsprawie-przedstawienia-spra.htmlhttp://bip.ustka.ug.gov.pl/a,26038,zarzadzenie-nr-0050712019-wojta-gminy-ustka-z-dnia-20-marca-2019-roku-wsprawie-przedstawienia-spraw.html
  36. Report on the implementation of the Władysławowo City budget for 2016-2019. Retrieved from: https://bip.wladyslawowo.pl/a,22492,rb-27s-sprawozdanie-z-wykonania-planu-dochodow-budzetowych-jednostki-samorzadu-terytorialnego-okres-.htmlhttps://bip.wladyslawowo.pl/a,24250,rb-27s-sprawozdanie-z-wykonania-planu-dochodow-budzetowych-jednostki-samorzadu-terytorialnego-okres-.htmlhttps://bip.wladyslawowo.pl/a,25915,rb-27s-sprawozdanie-z-wykonania-planu-dochodow-budzetowych-jednostki-samorzadu-terytorialnego-od-poc.htmlhttps://bip.wladyslawowo.pl/a,27289,rb-27s-sprawozdanie-z-wykonania-planu-dochodow-budzetowych-jednostkisamorzadu-terytorialnego-od-poc.htmlhttp://bip.ustka.ug.gov.pl/a,27137,sprawozdania-za-iv-kwartal.html
Language: English
Page range: 80 - 95
Submitted on: Jul 30, 2020
Accepted on: Sep 10, 2020
Published on: Sep 30, 2020
Published by: University of Information Technology and Management in Rzeszow
In partnership with: Paradigm Publishing Services
Publication frequency: 4 issues per year

© 2020 Cezary Szydłowski, published by University of Information Technology and Management in Rzeszow
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.