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Tax Expenditures in Local Taxes - an Effective Instrument of Local Tax Policy? The Example of Poland

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  • Paweł Felis
  • Grzegorz Gołębiowski

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  • Paweł Felis & Grzegorz Gołębiowski, 2021. "Tax Expenditures in Local Taxes - an Effective Instrument of Local Tax Policy? The Example of Poland," Contemporary Economics, Vizja University, vol. 15(4), December.
    • Handle: RePEc:wyz:journl:id:665
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    File URL: http://ce.vizja.pl/en/download-pdf/id/665
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    References listed on IDEAS

    as
    1. Paweł Felis & Henryk Rosłaniec, 2019. "Local Authority Tax Policy in Poland. Evidence from the Union of Polish Metropolises," Contemporary Economics, Vizja University, vol. 13(1), March.
    2. Jorratt, Michel & Villela, Luiz Arruda & Lembruger Viol, Andrea, 2009. "Tax Expenditure Budgets: Concepts and Challenges for Implementation," IDB Publications (Working Papers) 4302, Inter-American Development Bank.
    3. Stepan S. Bykov & Horst Zimmermann, 2018. "Tax expenditure as a problem in intergovernmental relations," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 4(1), pages 27-44.
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