Narzędzia polityki podatkowej gmin i ich konsekwencje budżetowe

Kogut-Jaworska, Magdalena

doi:10.7172/1644-9584.67.13

Cited by 5 publications

(3 citation statements)

References 3 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

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

show abstract

“…These instruments are grouped into several categories, i.e. income and expenditure, financial and non-financial, influencing economic entities and their environment, as well as obligatory and optional (Paul, 2014;Skica, Bem, 2014;Parysek, 2015;Kogut-Jaworska, 2017).…”

Section: Introductionmentioning

confidence: 99%

Untitled

2024

SPSUTOM

View full text Add to dashboard Cite

A significant source of information regarding product quality for a company is the complaints lodged by customers. The analysis of complaints can provide the company with valuable insights. Therefore, the objective of this study is to analyze complaints from a one-month period within a company manufacturing baby strollers. The analysis of complaints was conducted to identify areas within the studied company where discrepancies occur, enabling appropriate corrective actions to be implemented. Design/methodology/approach: The Pareto chart was utilized to conduct the analysis of complaints, illustrating the group of most significant issues. To delve into the root cause of the problem, a task force team employed the 5 Whys method. In the article, based on conducted literature reviews, a theoretical description of quality management tools and methods such as the Pareto chart, the 5 Whys method, Kaizen philosophy, teamwork, and additionally, information regarding product quality and safety can be found. Findings: During the course of our work, the source of failures within the company was identified. The major issue turned out to be haste, affecting both the production staff and an external company collaborating with the enterprise. As part of the corrective actions, a motivational system was implemented for employees, and piecework norms were established within the company. Additionally, an innovative solution was applied in the examined enterprise through the design and creation of pattern books for inter-process control within the company and final inspection at the crossbar flat supplier. The proposed problem-solving methods within the enterprise can be applicable for future endeavors.Research limitations/implications: The study was conducted over a short period of time due to the urgent need to address existing issues within the company. It can be inferred that if a longer time frame were taken into account, it would be possible to identify additional causes of discrepancies. Originality/value: The obtained results can serve as a valuable source of information for other companies manufacturing baby strollers, which are seeking solutions to their own issues.

show abstract

“…Due to the fact that local governments units (LGUs) in Poland have the greatest statutory possibilities to support new fi rm formation, research on this issue usually focuses on communes (Adamowicz and Machla 2016;Pawlik and Dziekański 2021). At the same time, it is important to point out that studies reveal a bigger concentration of research work around fi nancial instruments supporting entrepreneurship (Danisewicz and Ongena 2020;Filip and Pitera 2019;Kogut-Jaworska 2017;Poniatowicz and Wyszkowska 2014) than around non-fi nancial ones (Filipiak 2009;Skica, Rodzinka, and Ociepa-Kicińska 2021;Strojny and Prusak 2015). As a result, the knowledge about the scope of application of non-fi nancial instruments, as well as their diversity across communes in Poland, is not exhaustive (Flieger 2013;Inglot-Brzęk and Skica 2017).…”

Section: Introductionmentioning

confidence: 99%

Instrumenty niefinansowe wspierające powstawanie nowych firm jako element lokalnych polityk publicznych wobec przedsiębiorczości

Skica,

Rodzinka

2023

View full text Add to dashboard Cite

Celem artykułu jest określenie zakresu wykorzystania instrumentów niefinansowego wspierania przedsiębiorczości przez jednostki samorządu terytorialnego w Polsce, z uwzględnieniem kategorii rodzajowych gmin, a także sprawdzenie zależności przestrzennych między wykorzystaniem instrumentów przez gminy i powstawaniem na ich terenie nowych firm. W tym celu zaprojektowano badanie na próbie Global Entrepreneurship Monitor (GEM), obejmującej 896 polskich gmin (tj. ponad 35% wszystkich JST). W celu przeprowadzenia tak dużych i rozproszonych przestrzennie badań skonstruowano autorski formularz ankiety. Do ich realizacji wykorzystano metodę CATI. W skali Polski nie przeprowadzono dotychczas badań diagnozujących instrumenty wspierania przedsiębiorczości przez gminy o tak szerokim profilu i na tak dużej oraz zróżnicowanej (wewnętrznie i przestrzennie) próbie. Badania wykazały związek między zakresem instrumentów wspierania przedsiębiorczości a typem gminy. Instrumenty wdrażane przez gminy wiejskie miały inny charakter niż instrumenty stosowane przez gminy miejskie, miejsko-wiejskie i miasta na prawach powiatu. Wykazane zróżnicowanie nie wynikało jednak z dostosowania instrumentów do typu gminy, ale z przekonania o skuteczności danej formy wsparcia. Badania pozwoliły również na identyfikację klastrów gmin o wysokiej i niskiej przedsiębiorczości. Gminy, w których powstały firmy, znajdowały się w sąsiedztwie gmin o wysokiej przedsiębiorczości.

show abstract

Narzędzia polityki podatkowej gmin i ich konsekwencje budżetowe

Cited by 5 publications

References 3 publications

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

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

Untitled

Instrumenty niefinansowe wspierające powstawanie nowych firm jako element lokalnych polityk publicznych wobec przedsiębiorczości

Contact Info

Product

Resources

About