- Tytuł:
-
Tax expenditures w podatkach lokalnych w Polsce jako instrument lokalnej polityki podatkowej
Tax expenditures in local taxes in Poland as an instrument of local tax policy - Autorzy:
-
Wyszkowska, Dorota
Wyszkowski, Adam - Powiązania:
- https://bibliotekanauki.pl/articles/2196948.pdf
- Data publikacji:
- 2021
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
tax expenditures
local tax policy in Poland
taxing power
goals of tax policy - Opis:
- The subject of research was the size and diversity of use of tax expenditures by Polish municipalities with the goal to determine their relation to the local tax policy objectives. The authors used typical methods for social science, i.e., the methods of empirical cognition, observation in particular. In order to prove the influence of the municipal tax policy on the implementation of local tax policy objectives, the correlation analysis was used. The results show a considerable varied use of tax expenditures between Polish municipalities and a fairly significant relationship between the preferences used in local tax policy and the effects of its application assumed by local units. The results of this research can be used by decision-makers in the process of creating tax policy, especially in choosing proper elements of taxes, such as the categories of tax expenditures.
- Źródło:
-
Studia BAS; 2021, 1(65); 103-126
2080-2404
2082-0658 - Pojawia się w:
- Studia BAS
- Dostawca treści:
- Biblioteka Nauki
Artykuł