Tax Control in Evaluation of Financial Autonomy of Communes in Poland

Brzozowska, Krystyna; Kogut-Jaworska, Magdalena

doi:10.17951/h.2016.50.1.327

Cited by 10 publications

(1 citation statement)

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“…Another variable was tax rates, which are a burden for people running a business. Limited tax jurisdiction enables communes to reduce tax rates (Brzozowska & Kogut-Jaworska, 2016). This stimulates local tax competition for investors (Buettner, 2001).…”

Section: Discussionmentioning

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: Discussionmentioning

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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Tax Policy of Municipalities in the Context of Financial Independence

Kobiałka

2017

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

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Streszczenie: Celem artykułu była ocena wpływu polityki fiskalnej na wysokość dochodów gmin polskich w latach 2012-2015. Analizy możliwości realizowania samodzielnej gospodarki dochodowej gmin polskich dokonano w odniesieniu do dochodów ogółem i dochodów własnych. Skutki polityki podatkowej oceniono ze szczególnym uwzględnieniem obniżenia górnych stawek oraz udzielonych ulg, odroczeń, umorzeń i zwolnień w zakresie podatków od nieruchomości i rolnego. Została przedstawiona również analiza wpływu zastosowanych ulg, zwolnień i umorzeń na wielkość dochodów własnych gmin w zakresie podatku od środków transportowych oraz podatku od spadków i darowizn, co do których gminy posiadają częściowe władztwo podatkowe. Dokonano oceny zmian struktury i dynamiki poziomu dochodów gmin i skutków polityki podatkowej. Przeprowadzone badania pokazały realny zakres władztwa podatkowego gmin oraz wskazały na znaczenie efektów polityki podatkowej dla samodzielności gmin.

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Revenue Autonomy of Local Self-Government – Poland Against the Background of Selected European Union Countries

Wyszkowska

2018

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Tax Control in Evaluation of Financial Autonomy of Communes in Poland

Cited by 10 publications

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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

Tax Policy of Municipalities in the Context of Financial Independence

Revenue Autonomy of Local Self-Government – Poland Against the Background of Selected European Union Countries

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