- Tytuł:
-
Udziały jednostek samorządu terytorialnego w podatkach państwowych
Shares of local government units in national taxes - Autorzy:
- Wójtowicz, Katarzyna
- Powiązania:
- https://bibliotekanauki.pl/articles/2196950.pdf
- Data publikacji:
- 2021
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
local government in Poland
tax sharing
local government units
income taxes
fiscal federalism - Opis:
- The aim of this paper is to explore the rationale for the reform of the shares of local government units (LGUs) in national income taxes in Poland as well as to evaluate the selected proposals for changes in this area. The paper begins by outlining the definition and the basic features of tax sharing in the context of fiscal federalism. The next section provides an overview of the tax shares operating in some OECD countries. The main part of the article focuses on the key principles of the tax sharing system in Poland. The author briefly examines the fiscal efficiency of this source of local revenue in different types of Polish LGUs and the most significant dysfunctions of Polish local tax shares. The final section investigates the most important proposals for the reform of tax sharing and discusses their advantages and disadvantages.
- Źródło:
-
Studia BAS; 2021, 1(65); 147-169
2080-2404
2082-0658 - Pojawia się w:
- Studia BAS
- Dostawca treści:
- Biblioteka Nauki
Artykuł