TY - GEN N1 - Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2022; vol. 66, nr 2, s. 29-46 N2 - The article discusses the legal structure of the local fee and presents a multi-faceted statistical analysis, in terms of quantity and value, covering the application of this fee by the municipalities in Poland. The purpose was to present and assess the importance of this fee in financing municipalities. The study concerns revenues of all municipalities in Poland in the period 2014-2020. The conducted analysis shows that, generally, the local fee is not a common and significant source of financing the municipal sector. However, the examples of a few units indicate its high potential in generating revenues, thus after introducing the appropriate legal changes in the fee structure it should be used to a greater extent. This fee represents a desirable public levy which can fulfil important fiscal and non-fiscal functions resulting from its structure. L1 - http://www.dbc.wroc.pl/Content/116611/Dziuba_Zyczkowska_The_importance_of_revenues_from_local.pdf M3 - artykuł L2 - http://www.dbc.wroc.pl/Content/116611 PY - 2022 KW - local self-government KW - local finance KW - public revenue KW - public levy KW - local fees KW - samorząd terytorialny KW - finanse lokalne KW - dochody publiczne KW - opłata publiczna KW - opłata miejscowa C1 - Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy A1 - Dziuba, Jarosław A1 - Życzkowska, Elżbieta PB - Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu C6 - Dla wszystkich zgodnie z licencją LA - eng CY - Wrocław ID - DOI: 10.15611/pn.2022.2.03 T1 - The importance of revenues from local fees in financing municipalities in Poland UR - http://www.dbc.wroc.pl/dlibra/publication/edition/116611 T2 - Znaczenie dochodów z opłaty miejscowej w finansowaniu gmin w Polsce ER -