[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.]Search in Google Scholar
[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.]Search in Google Scholar
[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]Search in Google Scholar
[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).]Search in Google Scholar
[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.]Search in Google Scholar
[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.]Search in Google Scholar
[Gruber, J. (2016). Public Finance and Public Policy. Fifth edition, New York: Worth Publishers.]Search in Google Scholar
[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]Search in Google Scholar
[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]Search in Google Scholar
[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]Search in Google Scholar
[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.]Search in Google Scholar
[Wołowiec, T. (2013). Multiannual Financial Perspectiveas a Tool of Local Government Unit Development. Financial Internet Quarterly e-Finanse, 9(3), 72-82.]Search in Google Scholar
[Retrieved from: https://finquarterly.com/archives/?number=34&id=97]Search in Google Scholar
[Stiglitz, J.E., Rosengard, J.K. (2015). Economics of the Public Sector (4rd ed.). New York: London: W. W. Norton Company.]Search in Google Scholar
[Tresch, R.W. (2015). Public Finance. A Normative Theory. Third Edition. San Diego: Elsevier Inc.]Search in Google Scholar
[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]Search in Google Scholar
[Florida Department of Revenue, Sales and Use Tax on Alcoholic Beverages. Retrieved from: https://floridarevenue.com/Forms_library/current/gt800046.pdf]Search in Google Scholar
[Guide for Tax Assessor Collectors February 2019, Texas Alcoholic Beverages Commission. Retrieved from: https://www.tabc.state.tx.us/publications/licensing/TAC.pdf]Search in Google Scholar
[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]Search in Google Scholar
[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]Search in Google Scholar
[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).]Search in Google Scholar
[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).]Search in Google Scholar
[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).]Search in Google Scholar
[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]Search in Google Scholar
[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]Search in Google Scholar
[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]Search in Google Scholar
[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]Search in Google Scholar
[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]Search in Google Scholar
[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]Search in Google Scholar
[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]Search in Google Scholar
[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]Search in Google Scholar
[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]Search in Google Scholar
[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]Search in Google Scholar
[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]Search in Google Scholar
[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]Search in Google Scholar
[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]Search in Google Scholar