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Narzedzia polityki podatkowej gmin i ich konsekwencje budzetowe

Author

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  • Magdalena Kogut-Jaworska

    (Uniwersytet Szczecinski, Wydzial Zarzadzania i Ekonomiki Uslug)

Abstract

When aiming to create a basis for rational and efficient policies for the budget income of local communities, it is necessary to introduce certain changes in the existing approach towards the introduction of tax reductions and exemptions within the taxation system of local communities. It is crucial to organize and stabilize the policies covering local taxes and fees. In order to achieve the above, local communities should eliminate ineffective instruments which excessively burden the budget. The objective of the paper is to research and assess the character and financial aftermath of tax policies applied by local communities between 2005 and 2015. It is necessary to assess the impact of the determining factors. The analysis was performed in relation to particular local taxes, and finally, the tax policy as a whole was assessed. The aim of the research required a thorough review of the literature and an extended analysis in which some data from the Ministry of Finance was used.

Suggested Citation

  • Magdalena Kogut-Jaworska, 2017. "Narzedzia polityki podatkowej gmin i ich konsekwencje budzetowe," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 15(67), pages 214-229.
    • Handle: RePEc:sgm:pzwzuw:v:15:i:67:y:2017:p:214-229
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    More about this item

    Keywords

    self-government finance; tax policy; local taxes;
    All these keywords.

    JEL classification:

    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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