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Tax policies of communes and their classification — the example of the communes of the Kujawsko-Pomorskie voivodeship

Król Urszula

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

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2024

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z. 192

643--658

EN

Objective: The aim of the study is to present the typology of tax policies in the field of real estate tax, their application on the example of communes in the Kujawsko-Pomorskie Voivodeship, and then to indicate on this basis the directions in which tax policies are evolving. Research method: Literature analysis, analysis of legal acs, comparative analysis. Conclusions: Based on the presented typology of tax policies and empirical data collected in the territory of the Kujawsko-Pomorskie Voivodeship, it can be concluded that in the examined period communes changed their policies towards a passive policy. This happens both in the sphere related to residents and in the sphere related to economic activities. The change most often drifted towards a typically fiscal policy. Limitations and challenges: In the process of calculating the indicators of commune activity in individual spheres proposed by the author, the fiscal importance of individual subjects of taxation was not taken into account. What is more, the proposed activity indicators do not take into account additional tax reliefs and exemptions introduced by communes. In subsequent works, extension of the analysis to include these elements may be considered. Practical implications: The article proposes instruments for assessing the tax policies of communes and presents the basic trends in changes to these policies in recent years. The study has shown that communes have been limiting their activity in this field. It may constitute the basis for further research to explain the indicated trends, and in itself may be an impulse to change the system of local levies or the system of financing communes to such that would give communes greater freedom in creating their own tax policies. Social implications: In essence, the tax policies of communes are to influence the inhabitants of a given territory as well as local entrepreneurs conducting business activity in this territory through the local taxation system. The study, which focuses on tools for assessing communes from the perspective of their tax policies, provides society with instruments to assess local government units and increase the transparency of policies in this area. Originality: The article is a new, operationalized look at the classification of tax policies pursued by Polish communes. At the same time, on the basis of empirical data, the directions of changes in the local tax policies were indicated.

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Tightening tax policy and changes to tax efficiency on the example of companies listed on the Warsaw Stock Exchange

Kowalski Michał J., Nesterak Janusz

Managerial Economics

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2022

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Vol. 23, no. 2

153--170

EN

The article presents an analysis of changes in the tax efficiency of companies listed on the Warsaw Stock Exchange. After 2017, some changes to the tax law aimed at tightening the regulations on an unprecedented scale were introduced. The research conducted showed that since 2018 there has been a decrease in tax efficiency measured with effective tax rate (ETR) and current effective tax rate (CETR). On average, in 2018–2019, the efficiency measured with CETR dropped by 17.7%, the median by 14.8% compared to the previous years. In 2018 and 2019, the value of the CETR was the highest in the entire analyzed period, i.e. from 2012 to 2019. At the same time, the propensity of companies to create deferred tax assets is declining, and the effective tax rate is also growing. The changes mainly concern companies with average tax efficiency, large entities forming capital groups, and companies implementing capital investments. The article presents a discussion on the observed trends and formulates directions for further research.

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Strategic responses in corporate tax planning using opportunity areas

Bondar Mykola, Portna Oksana, Iershova Natalia

Acta Innovations

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2021

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no. 40

31--43

EN

Using sampling for companies from EU member states and Ukraine, we find a significant and positive relationship between the company size and the amount of corporate taxes. We use questionnaires to determine the role of corporations in expanding the scope of tax management and discover an increased effect of corporate planning. Moreover, we offer a model of corporate tax planning considering the opportunity areas. This model determines the taxation framework for a company. We have developed a map to determine the degree of effective tax planning for a company. Finally, we use the functional-activity model of the tax planning process to substantiate the conclusion that the responsibility of the participants in such a process stipulates good business reputation. In general, our results suggest that corporate tax planning is an effective way to optimize tax liabilities.

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Aspekty makroekonomiczne kształtowania się otoczenia podatkowego na Ukrainie

Vasylevska H.

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

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2015

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z. 83

755--763

PL

Artykuł jest poświęcony analizie oddziaływania procesów globalizacji na kształtowanie się współczesnego otoczenia podatkowego na Ukrainie. Wyszczególniono czynniki makroekonomiczne wpływające na funkcjonowanie systemu podatkowego. Szczególnym problemem jest brak skutecznych reform podatkowych, mających na celu rozwój małych i średnich przedsiębiorstw, oraz wielki poziom korupcji w państwie. W warunkach wysokiej konkurencji wielkim wyzwaniem stojącym przed państwem jest poszukiwanie efektywnych metod budowania otoczenia podatkowego na zasadach sprawiedliwości, gwarantujących powszechność, równość i przejrzystość systemu podatkowego.

EN

The article is devoted to the analysis of the impact of globalization on the formation of modern tax environment in Ukraine. Defined macroeconomic factors that have an impact on the functioning of the national tax system. The particular problem is the lack of the effective tax reforms on small and medium-sized enterprises development and corruption in the country. In the highly competitive environment there is a big challenge for country are the search for effective methods to build of tax environment to guarantee these fundamental principles of justice, equality and transparency of tax system.

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Kształtowanie ładu ekonomicznego i społecznego w polityce podatkowej

Jabłoński J.

Ekonomia i Środowisko

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2004

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nr 1

98--108

PL

Celem tego artykułu jest ukazanie ładu zintegrowanego kształtowania rozwoju zrównoważonego i trwałego w Polsce. Ład zintegrowany określonego obszaru (kraju, regionu, powiatu) powinien być kształtowany współzależnie jako ład ekologiczny, społeczny, ekonomiczny, przestrzenny i polityczny, z jednoczesnym uwzględnieniem stosownych zmian w polityce i zarządzaniu. Aktualnie w Polsce najważniejszym problemem rozwoju jest równoczesne nadrabianie opóźnień cywilizaycjnych.

EN

Due to the development of the process of globalization and the growth of competitiveness, the differences between the poor and rich groups of the world's population are becoming more visible. The degradation of the natural environment taking place in many countries and in Europe may, as well, cause a civilization conflict. The aim of this paper is to present the concept of sustainable development together with its essence, which is the creation of an integrated order in the area of economic, social and natural environment. The tax system is a factor of relatively high importance to sustainable development. In this respect, presenting the actual tax system and its failures is especially essential. The article outlines the need for reform of the tax system, which is crucial not only in terms of sustainable development of the Polish economy but also to Poland's integration with the European Union.

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Konstrukcja podatku gruntowego. Ujęcie historyczne

Jurewicz M.

Zeszyty Naukowe Politechniki Białostockiej. Ekonomia i Zarządzanie

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2001

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Z.6

135-150

PL

Artykuł charakteryzuje instrumenty podatkowego oddziaływania państwa na produkcję rolną w latach 1944-1984. Podział tekstu na trzy części odpowiada etapom reformy "podatku od ziemi".

EN

The article characterizes the instruments of the tax influence of the State on the agricultural production in the years 1944-1984. The division of the text for 3 parts conforms the stages of the reform of the "ground - tax".