@article{swierczekdutka2021local,
  title = {Local Taxation Awareness in Rural Communities in Poland},
  author = {Patrycja SWIERCZEK-DUTKA},
  year = 2021,
  url = {https://ibimapublishing.com/p-articles/38ECO/2021/38125521/},
  journal = {Communications of International Proceedings},
  volume = 2021 (38),
  abstract = {The aim of this paper is to determine the level of local taxation awareness among owners of properties located in rural communities in Poland. This aim was achieved through a pilot study using the following research methods: a questionnaire interview and a survey questionnaire. The study provided valuable information to support three hypotheses which will be verified at later stages of the project, namely: (1) there are marked differences in the level of taxation awareness of rural and urban communities; (2) local taxation awareness of entrepreneurs is more pronounced than that of private persons; (3) the declared understanding of local taxation mechanisms is not correspondent with the level of knowledge required for their correct settlement.},
  keywords = {Taxation Awareness, Local Taxation, Tax System, Rural Communities},
  note = Article ID: 38125521
}