The Application of Tax on Means of Transport in Local Tax Policy in Poland. Evidence of City Counties

Abstract

Tax on means of transport is one of the own revenues of city counties in Poland. They may affect its construction within the scope defined by the legislator. The authors of the article examined and evaluated the volume, stability and diversification of the significance of revenues achieved by city counties on account of tax on means of transport and discussed the significance of certain factors determining their level. Among these factors the local tax policy deserves a special attention. Therefore, the authors examined the scale of application of instruments of the local tax policy as well as their practical effectiveness reflected by the budget revenue growth in the subsequent periods. The following methods were used: descriptive statistics, correlation analysis, classical Pearsons independence test or Spearmans rho correlation test. The article also presents econometric models illustrating the effects of tax policy in relation to particular categories of tax payers of tax on means of transport.

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“…Of course, the aforementioned activities require increased financial involvement of municipalities. In Polish conditions, this topic was raised a few years ago in the work, where the authors showed that the level of financial participation of municipal authorities in the development of low-emission transport only through tax solutions has been rather low so far (Felis, Rosłaniec, 2017).…”

“…Delucchi and Murphy (2008), based on data from the US economy, argue that the owners of petroleum-powered vehicles enjoy many tax preferences in the form of subsidies, although they do not dare to state unequivocally that the liquidation of these facilities it could reduce the use of vehicles with traditional propulsion in favor of alternative means of transport. In publications relating to the tax on means of transport levied on vehicle owners in Poland, the topic of their importance as a source of income for municipalities seems to be dominant (Felis, Rosłaniec, 2017;Dziuba, 2014;Giżyński, Burchat, 2017). Sometimes attention is also paid to the impact of this tax on the activity and competitiveness of business entities (Suproń, 2018;Skica et al, 2011).…”

Taxation Preferences and the Uptake of Hybrid and Electric Vehicles in Poland’s Ten Largest Cities: A Case Study

“…The report's authors consider this issue both in the context of tax levies imposed on car manufacturers, as well as taxing vehicle ownership, and not their use, which, in their opinion, will result, among other effects, in the purchase of cars with excessive emissions [44]. In their second paper, the authors quite surprisingly conclude that the widespread use of vehicles powered by petroleum fuels in the USA is attributed to the fact that their owners and users can benefit from numerous tax benefits [45]. In publications referring to the conditions existing in Poland, the topic of the role of the tax on means of transport as a source of income for local governments prevails [46][47][48], this tax impact on the business entities competitiveness as less frequently studied [49,50].…”

The use of selected tax tools for the implementation of pro-ecological goals in Poland on the example of cities with poviat rights

“…An interesting research topic of spatial imitation of property tax policy at the level of local government is proposed in the work of Trojanek et al (2021). Publications on the tax on means of transport levied on vehicle owners in Poland are dominated by the topic of their importance as a source of income for municipalities and their potential impact on the competitiveness of economic entities (Felis & Rosłaniec, 2017;Giżyński & Burchat, 2017;Suproń, 2018).…”

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