Zróżnicowanie fiskalnych skutków gminnej polityki podatkowej w Polsce

Felis, Paweł; Otczyk, Grzegorz

doi:10.31268/studiabas.2021.06

Cited by 4 publications

(3 citation statements)

References 6 publications

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“…Two fiscal titles, namely the property tax and the tax on means of transport have the greatest impact on the stimulation effects of the local tax policy. They are, therefore, the most effective tools to support local economic development (Felis & Rosłaniec, 2017;Gregova et al, 2021). The indicated reservation refers to the fact that not always applying fiscal preferences even in relation to the above-mentioned, most stimulating tax titles will translate into assumed development effects (Skica & Bem, 2014).…”

Section: Local Fiscal Policy Effects On Lgus Economic Developmentmentioning

confidence: 99%

New Firms Formation in Medical, Creative and Agri-Food Sectors as a Function of Local Conditions and Budget Policy of Polish Communes

Skica

Miszczyńska

Miszczyński

et al. 2023

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Theoretical background: The article will help to answer the question what factors contribute to the emergence of new companies in medical, agri-food and creative sectors. Moreover, the aim of the article is to examine to what extent the budget policy of communes determines the creation of new enterprises in each of the analysed sectors separately. Purpose of the article:The aim of the article is to examine the factors affecting new firms formation in medical, agri-food and creative sectors in Poland, as well as the impact of budget policy of local government units at commune level on entrepreneurship in chosen sectors. Research methods:The study was conducted by means of a panel econometric model. In particular, the study was based on FEM estimation modelling based on 2,477 communes in the years 2010-2021. Main findings:The conducted research confirmed that different factors affect new firms formation in studied sectors. The research proved that budget policy of communes influences new firms formation. Moreover, the study confirmed that individual elements of the local budget policy have a different impact on each economic activity. Thus, local budget policy should be profiled in terms of type of activity supported.Pobrane z czasopisma Annales H -Oeconomia http://oeconomia.annales.umcs.pl Data

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Section: Local Fiscal Policy Effects On Lgus Economic Developmentmentioning

confidence: 99%

New Firms Formation in Medical, Creative and Agri-Food Sectors as a Function of Local Conditions and Budget Policy of Polish Communes

Skica

Miszczyńska

Miszczyński

et al. 2023

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“…The subject of fiscal sovereignty in the context of financial effects has been the main topic of research conducted recently, e.g., by Kowalska, Jurewicz and Legutko (2019), Rogalska (2020), Felis and Otczyk (2021), Burzyńska (2022). Despite numerous studies, it is necessary to, according to the author, update them primarily in the context of real estate tax.…”

Section: Introduction Introductionmentioning

confidence: 99%

The Financial Effects of the Fiscal Sovereignty of Municipality Regarding Real Estate Tax

Żołądkiewicz-Kuzioła

2023

CJFA

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The aim of the article is to identify the differentiation of the financial effects of a municipality’s fiscal sovereignty in the field of real estate tax from the point of view of such criteria as the type of municipality (rural, urban, urban-rural and town with poviat rights) and the type of fiscal sovereignty instrument (tax rates lower than the maximum, reliefs and exemptions, redemption of tax arrears, payment in instalments, deferral of the payment date). The research covering the years 2017–2021 was based on data from the Ministry of Finance. Based on the research, it was shown that the effects of fiscal sovereignty were the most significant in rural municipalities, while the smallest in towns with poviat rights. All types of municipalities used common instruments, such as e.g., the lowering of tax rates, to a greater extent than the discretionary instruments resulting from the Tax Ordinance.

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“…działanie podejmowane przez władze lokalne, zmierzające do osiągnięcia założonych celów, z wykorzystaniem odpowiednich narzędzi podatkowych (Felis, Otczyk 2021).…”

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Zróżnicowanie polityki podatkowej gmin województwa wielkopolskiego w latach 2018–2021

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2022

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Celem artykułu jest przedstawienie zróżnicowania polityki podatkowej gmin województwa wielkopolskiego. Przede wszystkim określono czynniki wyjaśniające to zróżnicowanie oraz przeprowadzono typologię polityki podatkowej gmin. W artykule wykorzystano koncepcje konkurencji podatkowej oraz cyklu politycznego. Badaniem objęto podatek od nieruchomości, podatek rolny oraz podatek leśny. W analizie empirycznej wykorzystano metodę regresji liniowej oraz hierarchiczną metodę grupowania Warda. Zbadano 226 gmin województwa wielkopolskiego w latach 2018–2021. Uzyskane wyniki wskazują, że czynnikami wyjaśniającymi zróżnicowanie polityki podatkowej są wielkość gminy, jej zamożność, odległość od dużego miasta oraz stawki podatkowe obowiązujące w gminach sąsiednich. Przeprowadzona typologia pokazała, że dominuje typ fiskalny, nastawiony na maksymalizację dochodów budżetowych. Rzadziej występowały typ liberalny oraz populistyczny.

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Zróżnicowanie fiskalnych skutków gminnej polityki podatkowej w Polsce

Cited by 4 publications

References 6 publications

New Firms Formation in Medical, Creative and Agri-Food Sectors as a Function of Local Conditions and Budget Policy of Polish Communes

New Firms Formation in Medical, Creative and Agri-Food Sectors as a Function of Local Conditions and Budget Policy of Polish Communes

The Financial Effects of the Fiscal Sovereignty of Municipality Regarding Real Estate Tax

Zróżnicowanie polityki podatkowej gmin województwa wielkopolskiego w latach 2018–2021

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