Fee for issuing alcoholic beverages for sale in the municipalities of the Kielce poviat

Purpose of the study: The aim article is an analysis revenues for fees permits sale alcoholic beverages in own income municipalities Kielce poviat 2018-2020. It to enable answer be given about role fee issuing a permit alcohol incomes municipalities' own.
 Methodology: work was based on RB 27S reports implementation budget plan surveyed municipalities, internal materials these units, normative acts and Local Data Bank
 Main findings: data presented paper shows that share from sell does not exceed 1.7% has downward trend. However, actual revenue levy slight fluctuations over period considered. Moreover, it matter whether we are dealing with rural or urban-rural commune.
 Application following study concerns important aspect financing activities municipalities. Taxes most budgets. Each decision local government authorities impact level income. may lead lack funds tasks. year 2021 interesting terms under due possibility applying exemption postponing its payment resulting provisions Act March 2, 2020 special solutions related prevention, prevention combating COVID-19, other infectious diseases crises. easy decision, because such action reduces commune's budget. Due fact tasks which were provided, will have financed income.
 Originality/Novelty importance financial stability units extremely topic. Topics planning essential long-term balancing demand reported by governments relation efficiency left at disposal authorities. As consequence, subject dynamics structure authorities' point view selected source can inspire further research field finance contribute scientific studies.