@misc{Bitner_Michał_Revenues_2012,
 author={Bitner, Michał and Cichocki, Krzysztof},
 copyright={Creative Commons Attribution BY 4.0 license},
 address={Warszawa},
 journal={Raport Badawczy = Research Report},
 howpublished={online},
 year={2012},
 publisher={Instytut Badań Systemowych. Polska Akademia Nauk},
 publisher={Systems Research Institute. Polish Academy of Sciences},
 language={eng},
 abstract={The study analyzed and compared the finances of the whole local government sector, and not local govermnents alone. This approach is neutral with regard to institutional solutions, which differ in the EU member countries and in U.S., regarding budget comprehensiveness and allows to use the same data sets, collected in EU and OECD countries according to the same methodology of national accounts. Moreover, this approach respects a variety of relations between core budgets of local governments and financial plans of many local government institutions. The EU15 and NMS countries were examined and compared.},
 type={Text},
 title={Revenues and operating budgets of local government sector in UE countries, U.S. and Japan over 1999-2011},
 URL={http://www.rcin.org.pl/Content/110586/PDF/RB-2012-50.pdf},
 keywords={Economics, Local government finance, Budżet gminy, Rozwój ekonomiczny},
}