Stability of Tax Revenue in Poland’s National Budget in 2004-2020

Wierzbicka, Wioletta; Nierobisz, Aleksandra; Sobiecki, Maciej

doi:10.31648/oej.7313

oej

2021

DOI: 10.31648/oej.7313

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Stability of Tax Revenue in Poland’s National Budget in 2004-2020

Wioletta Wierzbicka

Aleksandra Nierobisz

Maciej Sobiecki

Abstract: Both the amount and structure of tax revenue may change in time as they depend on numerous variables, including factors of the business cycle. However, the stability of tax revenue affects the balance of public finances and the ability to meet public obligations. The aim of this study is to evaluate the stability of tax revenue in Poland’s national budget in 2004-2020. The research results indicate that both the amount and the structure of tax revenue in the national budget in 2004-2020 were stable.

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Cited by 3 publications

References 14 publications

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Diversification of Fiscal and Economic Consequences of Municipal Tax Policy on the Example of Real Estate Tax

Wichowska

Wadecka

2021

oej

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The aim of the article was to assess the fiscal and economic differentiation of the municipal tax policy on the example of real estate tax in Polish cities with poviat status. This is an important theoretical and practical issue. On the one hand, the application of high tax rates may contribute to an increase in the budgetary revenues of cities, and on the other hand, may discourage potential investors from operating in the city and deteriorate its economic and social condition. The research allowed to state that the use of municipal tax policy is an instrument that strongly regulates fiscal and economic processes taking place in local government. It was found that the largest real estate tax revenues were in cities with a fiscal tax policy (where the highest tax rates were applied), while cities with relatively low real estate tax rates achieved in 2018-2020 an average revenue three times lower than cities applying fiscal tax policy. Moreover, the research proved that the most developed local governments in terms of socio-economic use applied fiscal tax policy. The least developed socially and economically was the group of cities with a liberal tax policy, and therefore applying relatively low tax rates.

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Diversification of Fiscal and Economic Consequences of Municipal Tax Policy on the Example of Real Estate Tax

Wichowska

Wadecka

2021

oej

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Operating Surplus and its Importance in Financing Local Government Tasks on the Example of Municipalities of the Małopolskie Voivodeship

Wichowska

2022

oej

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The operating surplus is a positive subtraction result of the revenue and current expenditures of a local government units. The level of operating surplus determines the scope and quality of task implementation, as well as investment and development opportunities of a local government unit. In periods of economic slowdown, the surplus can serve as a kind of buffer and guarantee for the continuous and effective functioning of a local government unit. The aim of the research was to assess the operating surplus and the ability to perform local government tasks based on the balance of current revenue and expenditure in the current economic conditions. The analysis was carried out on the example of the municipalities of the Małopolskie Voivodeship in Poland, and the research period covered the years 2014-2021. According to the conducted research, the most dynamic situation in the operating surplus development took place in urban municipalities. These municipalities maintained the highest average level of operating surplus, but it was characterized by large fluctuations, e.g. in 2020 due to the Covid-19 pandemic. This may result from the fact of high budget revenues and the widest range of obligatory tasks, as well as from the sensitivity to economic changes of budget revenues that are significant in cities. As a consequence, the implementation of tasks in a continuous manner and at a constant level of quality in periods of downturn may be at risk in the case of these cities, and the lower level of operating surplus may force these local governments to incur liabilities.

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Budget Revenues in Poland During the Financial Crisis of 2007 and the Covid-19 Pandemic

Wierzbicka,

Kalitka

2023

oej

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Maintaining sound public finances is a key aspect of the proper functioning of a country’s economy and its future development. This condition depends on the level of expenditure and revenue generated. Effective management of state revenues is therefore of the utmost importance. Importantly, the level and structure of government revenues depend on many factors, including exogenous factors such as crises. The global financial crisis of 2007 and the crisis caused by the Covid-19 pandemic had a significant impact on the level of budget revenues in Poland. The aim of the study was to assess the level and dynamics of changes in the state budget revenues in Poland in the years 2007-2021. Research shows that the financial crisis of 2007 had a much stronger impact on the level of budget revenues in Poland and the structure of revenues than the crisis caused by the Covid-19 pandemic. The research hypothesis, which assumed that the outbreak of the Covid-19 pandemic caused a stronger impact on the level of budget revenues in Poland than the global financial crisis of 2007 was thus negatively verified.

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Stability of Tax Revenue in Poland’s National Budget in 2004-2020

Cited by 3 publications

References 14 publications

Diversification of Fiscal and Economic Consequences of Municipal Tax Policy on the Example of Real Estate Tax

Diversification of Fiscal and Economic Consequences of Municipal Tax Policy on the Example of Real Estate Tax

Operating Surplus and its Importance in Financing Local Government Tasks on the Example of Municipalities of the Małopolskie Voivodeship

Budget Revenues in Poland During the Financial Crisis of 2007 and the Covid-19 Pandemic

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