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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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Władztwo podatkowe samorządów jako instrument wsparcia przedsiębiorców branży logistycznej

Milewska A.

Logistyka

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2014

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nr 4

3613--3618

PL

W artykule tym Autorka skupiła uwagę za aspekcie władztwa podatkowego jakie posiadają samorządy gminne. Jest ono instrumentem, który może być zaangażowany w procesie wsparcia rozwoju przedsiębiorczości np. w zakresie ustanawiania zwolnień podatkowych, obniżania stawek podatków. Zachęty podatkowe są stosowane przez samorządy gminne m.in. w odniesieniu do stawek podatku od środków transportowych. Dla przedsiębiorców prowadzący działalność w branży logistycznej są one istotnym elementem kosztów i każda możliwość ich optymalizacji traktowana jest pozytywnie.

EN

In this article, the author had focused her attention on the taxation power, which local governments have. It is an instrument that may be involved in the process of enterprise development support, for example, in the establishment of such exemptions, lowering tax rates. Tax incentives are used by local governments, among others, with respect to the rates of tax on means of transport. For entrepreneurs operating in the logistic sector, they are an important element of the cost and any possibility of their optimization is considered positive

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Instrumenty ekonomiczne polityki energetycznej gminy

Rechul H., Rechul M.

Energetyka Cieplna i Zawodowa

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2007

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Nr 4

32--36

PL

Realizację polityki energetycznej umożliwia odpowiednio dobrany i dostosowany do rozwijającej się gospodarki rynkowej system instrumentów, dzięki którym władze publiczne oddziałują na podmioty gospodarcze. Instrumenty te, w zależności od sposobu ich działania, możemy podzielić na regulacji bezpośredniej oraz regulacji pośredniej.