地方税中的税收支出——地方税政策的有效工具?波兰的例子

IF 2.4 Q2 ECONOMICS Contemporary Economics Pub Date : 2021-12-24 DOI:10.5709/ce.1897-9254.456
Paweł Felis, Grzegorz Gołębiowski
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引用次数: 3

摘要

本研究考察了2007年至2019年波兰各市(直辖市)税收支出的规模和多样性。考虑到政府征税权的后果和法定税收优惠导致的收入减少。为了分析数据,我们使用了:散点图(显示两个选定变量之间的关系)和plot图(显示所研究变量的值随时间的变化过程,以显示现象的动态)。散点图有时显示出很强的线性相关关系。没有发现明显的曲线关系,因此我们采用Pearson相关。Gminas使用TEs的程度虽小,但变化很大。决定其使用的因素包括:gmina的类型和潜力;地方税的种类。研究假设得到部分肯定验证。贸易商占税收的增量百分比的增加对下一年税收增长的增量趋势有积极影响。在房地产和车辆税中使用附加税可能会在连续几年加强一些州的收入潜力。
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Tax Expenditures in Local Taxes - an Effective Instrument of Local Tax Policy? The Example of Poland
This study examines the size and diversity of tax expenditures (TEs) by gminas (municipalities) in Poland between 2007 and 2019. Consequences of gminas' taxing power and the reduction of revenues resulting from statutory tax preferences were taken into account. To analyze the data, we used: scatter graphs (showing the relationship between two selected variables) and plot graphs (showing the course of the values of the studied variables over time, to show the dynamics of the phenomena). The scatter graphs showed, sometimes strong, linear correlative relationships. No clear curvilinear relationships were found, therefore we applied Pearson correlation. Gminas used TEs to a small but also highly variable extent. The factors determining their use involved: the type and potential of the gmina; the type of local tax. The research hypothesis was partially positively verified. The increase in the incremental % of TEs' share in tax revenue has a positive impact on the incremental trend of revenue growth in the following year. The use of TEs in real estate and vehicle taxes may have strengthened the revenue potential of some gminas in the consecutive years.
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来源期刊
CiteScore
3.70
自引率
9.50%
发文量
0
审稿时长
24 weeks
期刊介绍: The mission of the Contemporary Economics is to publish advanced theoretical and empirical research in economics, finance, accounting and management with the noticeable contribution and impact to the development of those disciplines and preferably with practice relevancies. All entirety of methods is desirable, including a falsification of conventional understanding, theory building through inductive or qualitative research, first empirical testing of a theory, meta-analysis with theoretical implications, constructive replication that clarifies the boundaries or range of a theory for theoretical research as well as qualitative, quantitative, field, laboratory, meta-analytic, and combination for an empirical research. This clear priority for comprehensive manuscripts containing a methodology-based theoretical and empirical research with implications and recommendations for policymaking does not exclude manuscripts entirely focused on theory or methodology. Manuscripts that raise significant, actual topics of international relevance will be highly appreciated. The interdisciplinary approach including – besides economic, financial, accounting or managerial –also other aspects, is welcomed.
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