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
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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.
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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。
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来源期刊
CiteScore
1.10
自引率
25.00%
发文量
31
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