Wpływ podatku od środków transportowych na działalność międzynarodowych przewoźników drogowych w województwie zachodniopomorskim

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“…In publications relating to the tax on means of transport levied on vehicle owners in Poland, the topic of their importance as a source of income for municipalities seems to be dominant (Felis, Rosłaniec, 2017;Dziuba, 2014;Giżyński, Burchat, 2017). Sometimes attention is also paid to the impact of this tax on the activity and competitiveness of business entities (Suproń, 2018;Skica et al, 2011). Based on the above literature review, it should be stated that in previous studies, the issue of the impact of local governments on the development of environmentally friendly means of communication through tax instruments, including preferences in the tax on means of transport, was not properly addressed.…”