Purpose: Examine dependencies between the size and the structure of directional household expenditure on consumption and the amount of VAT tax revenue for the state budget in Poland, in connection with the explanation of fluctuations of households' VAT contributions per capita. Design/methodology/approach: The study used the following methods: literature review, methods applied in descriptive statistics, linear models of multiple regression, factor analysis using the method of main components, and a single-factor variance analysis (ANOVA). Detailed analyses were conducted based on own calculations using analytical software SPSS (Predictive Solutions), Statistica and MS Excel calculation sheet. Findings: Our results show: 1) household consumption, understood as incurring expenses to purchase goods and services which takes place in the economy of a state, is the principal creator of state budget revenue based on VAT; 2) the level of VAT revenue from household consumption depends on the financial resources at the households' disposal, the way they spend them and the structure of such expenditure; 3) households are very diverse internally, while the size and structure of their purchases varies in time and is determined by many factors; 4) a diversified rate of VAT on particular goods and services purchased by households has a major impact on the level of state budget revenue from VAT returns; 5) financial transfers to households, which express a variety of social policy instruments applied by the state, including the pro-family policy, result in the increase of the state revenue from VAT; the effectiveness of such transfersboth for the realisation of state policy, as well as the increase of its tax revenuecan be stimulated by the appropriate matrix of VAT rates; 6) the limited availability or the lack of particular statistical data regarding the VAT burden on household expenditure, and the structure of state budget revenue based on VAT in the cross-section of tax rates, decreases analytical potential and the possibilities of drawing conclusions.
Purpose: This study aimed to identify the concept of a 'societal need', indicate sources of information about societal needs, and conduct a critical analysis of the foundations of the methodology of obtaining information about societal needs and their operationalization (social services). Design/Methodology/Approach: The article was written based on a critical analysis of the literature and practical verification of the methodology applied in obtaining information about societal needs used in diagnosing such conditions (from the perspective of local government). Findings: Society's needs are constantly evolving, increasing in volume, and changing their quality. The method applied in this study to obtain information about societal needs of the local community restricted the range of the survey respondents (reporting societal needsbeneficiaries of social services), which points to the problem of selecting the suitable means of communication with the stakeholders relevant in this process. A diagnosis of societal needs cannot be aspect-based. Its potential is determined by the comprehensiveness of information obtained from all the parties representing the stakeholders of the social policy system. Practical implications: The possibilities of practical implementation aimed at identifying societal needs to create a comprehensive range of the offered social services provided by entities from various sectors of the economy and the modernization and maintenance of services in the system of social policy. Originality/Value: A critical assessment of the applied methodology for obtaining information about the societal needs of a given community and the possibilities of resolving social problems thanks to the provided social services.
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