Diagnoza skutków polityki podatkowej gmin w Polsce w latach 2003–2015 / The issue of maximization of own revenue potential and the tax policy of municipalities in Poland in the years 2003–2015

Śmiechowicz, Joanna; Kozak, Paulina

doi:10.15611/pn.2016.451.38

Cited by 1 publication

(1 citation statement)

References 2 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…These studies address the municipal tax policy either in general (Felis, 2018;Filipiak, 2015) or implemented in relation to specific taxes (Felis, 2015). Similarly, the effects of municipal tax policy are subject to extensive analyses (Kogut-Jaworska, 2017;Śmiechowicz & Kozak, 2016) focusing on its specific goal (Korolewska, 2014) or a certain area of municipal activity (Dziuba, 2015). Attempts were also made to explain the differences in the tax policy carried out by the municipalities (Dziuba, 2016;Swianiewicz & Łukomska, 2016).…”

Section: Literature Reviewmentioning

confidence: 99%

The importance of municipal tax policy in shaping forest tax revenues in Poland

Dziuba

Życzkowska

2021

EiP

View full text Add to dashboard Cite

Motivation: The subject of interest presented in this study is the problem of forest tax and the respective municipal revenues in the context of the principle of financial independence. It is manifested in the ability of implementing own tax policy, i.e. exerting purposeful influence on the structural elements of taxes by the local authorities aimed at using their functions in an optimal manner. Forest tax as a typical local tax may contribute towards implementing this principle in practice. Aim: The study presents the legal structure of forest tax, primarily in the context of the powers granted to municipalities in terms of fiscal power. The main objective of the study is to assess the impact of tax policy implemented by municipalities on the amount and importance of forest tax revenues in the financing structure. Results: Comparing to other revenue categories, the fiscal efficiency of tax and its importance in the municipal financing structure remain small (approx. 0.15% of total revenues) and they depend directly on the tax base. It is a derivative of the forest area being the tax base and the structure considered in terms of statutory exemptions and the method of determining the tax rate. Municipal tax policy regarding the forest tax is characterised by a very small activity. A more liberal tax policy is usually associated with a lower tax im-

show abstract