Differentiation of Fiscal Effects of Local Tax Policy in Countries Using Area-Based Property Taxation: the Case of Poland

IF 0.5 4区 管理学 Q4 POLITICAL SCIENCE Lex Localis-Journal of Local Self-Government Pub Date : 2021-07-22 DOI:10.4335/19.3.521-541(2021)
Paweł Felis, J. Szlęzak-Matusewicz, Henryk Rosłaniec
{"title":"Differentiation of Fiscal Effects of Local Tax Policy in Countries Using Area-Based Property Taxation: the Case of Poland","authors":"Paweł Felis, J. Szlęzak-Matusewicz, Henryk Rosłaniec","doi":"10.4335/19.3.521-541(2021)","DOIUrl":null,"url":null,"abstract":"The paper addresses differences in financial effects of local tax policy. Its aim was to examine the effects of decisions taken within the realm of tax authority in a country which applies area-based property taxation. The paper validates the hypothesis, according to which the impact of local tax policy upon tax revenues of local units depends on the social and economic potential of regions (in Poland called “voivodeships”). We believe that municipalities (called “gminas” in Polish) are more active in pursuing local tax policy (i.e., in reducing property tax rates) in regions whose social and economic position is weaker. Statistical and econometric analyses confirmed our theoretical assumptions and provided the evidence that the hypothesis is correct. By using econometric models, in this paper we also succeeded in identifying variables which help in explaining the real scale of reductions of property tax rates.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":"16 1","pages":""},"PeriodicalIF":0.5000,"publicationDate":"2021-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Lex Localis-Journal of Local Self-Government","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.4335/19.3.521-541(2021)","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"POLITICAL SCIENCE","Score":null,"Total":0}
引用次数: 0

Abstract

The paper addresses differences in financial effects of local tax policy. Its aim was to examine the effects of decisions taken within the realm of tax authority in a country which applies area-based property taxation. The paper validates the hypothesis, according to which the impact of local tax policy upon tax revenues of local units depends on the social and economic potential of regions (in Poland called “voivodeships”). We believe that municipalities (called “gminas” in Polish) are more active in pursuing local tax policy (i.e., in reducing property tax rates) in regions whose social and economic position is weaker. Statistical and econometric analyses confirmed our theoretical assumptions and provided the evidence that the hypothesis is correct. By using econometric models, in this paper we also succeeded in identifying variables which help in explaining the real scale of reductions of property tax rates.
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
区域财产税国家地方税收政策财政效果的差异——以波兰为例
本文论述了地方税收政策在财政效应上的差异。其目的是审查在实行地区财产税的国家的税务当局范围内作出的决定的影响。本文验证了假设,根据该假设,地方税收政策对地方单位税收收入的影响取决于地区(在波兰称为“voivodeships”)的社会和经济潜力。我们认为,在社会和经济地位较弱的地区,市政当局(在波兰语中称为“gminas”)在推行地方税收政策(即降低房产税率)方面更为积极。统计和计量分析证实了我们的理论假设,并提供了假设是正确的证据。通过使用计量经济模型,本文还成功地确定了有助于解释房产税率降低的实际规模的变量。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 去求助
来源期刊
CiteScore
1.10
自引率
25.00%
发文量
31
期刊最新文献
(Correct) Calculation of Payment During Annual Leave and Allowance in Lieu of Leave not Taken in the Public and Private Sectors and the Impact of the Case-law of the Court of Justice on the Decision-making of the Slovenian Courts The Importance of the Application of Controlling in the Management of Public Enterprises whose Founders are Local Self-government Units: The Example of Republic of Serbia The Development of Innovation Knowledge Management System in Tangerang Regency Local Government Vertical Upward Accountability, Oversight, and the Intervention Mechanism in South Africa Position of the Local Development Fee in the System of Local Taxes and Fees in the Slovak Republic
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1