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Zróżnicowanie Stawek Podatku Rolnego w Polsce w Latach 2018-2022

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  • Wojewodzyc, Tomasz
  • Klonowska, Alina
  • Jaworska, Monika

Abstract

Celem badań była ocena dynamiki oraz zróżnicowania stawek podatku rolnego w Polsce w latach 2018-2022. Wpływy z podatku rolnego są ważnym źródłem dochodów, szczególnie dla mniej zamożnych gmin miejsko-wiejskich i wiejskich. Niektóre gminy jednak decydują się na zastosowanie niższych stawek podatku rolnego niż maksymalne, dopuszczalne prawem. Obserwacja ta stała się motywem do zbadania czynników determinujących lokalną politykę podatkową oraz zależności między wybranymi cechami gmin a uchwalanymi przez nie stawkami podatku rolnego. Materiał źródłowy stanowiły uchwały rad gmin oraz dane GUS. Gminy podzielono na trzy grupy, ze względu na stosowane stawki podatku rolnego. Wyniki badań dowodzą, że politykę podatkową gmin w Polsce cechuje względna swoboda w warunkach zróżnicowanych struktur rolnictwa, poziomu zamożności oraz stopnia agraryzacji gmin. Cechy te mają istotny wpływ na wysokość stosowanych przez gminy stawek podatku rolnego. Włączenie tych czynników do wyjaśnienia motywów kształtowania stawki podatku rolnego pozwala lepiej zrozumieć postawę władz gmin w odniesieniu do kształtu prowadzonej polityki podatkowej.

Suggested Citation

  • Wojewodzyc, Tomasz & Klonowska, Alina & Jaworska, Monika, 2024. "Zróżnicowanie Stawek Podatku Rolnego w Polsce w Latach 2018-2022," Roczniki (Annals), Polish Association of Agricultural Economists and Agribusiness - Stowarzyszenie Ekonomistow Rolnictwa e Agrobiznesu (SERiA), vol. 2024(2).
    • Handle: RePEc:ags:paaero:348650
    DOI: 10.22004/ag.econ.348650
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    References listed on IDEAS

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    1. Spahn, Paul Bernd, 1995. "Local Taxation: Principles and Scope," MPRA Paper 13111, University Library of Munich, Germany.
    2. Alina Klonowska & Witold Furman, 2017. "Influence Of Tax Remission On The Financial Situation Of Municipalities In Poland," Economy & Business Journal, International Scientific Publications, Bulgaria, vol. 11(1), pages 229-242.
    3. Ashworth, John & Heyndels, Bruno, 1997. "Politicians' preferences on local tax rates: An empirical analysis," European Journal of Political Economy, Elsevier, vol. 13(3), pages 479-502, September.
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