The Application of Tax on Means of Transport in Local Tax Policy in Poland. Evidence of City Counties

• Autorzy: Felis, Paweł , Rosłaniec, Henryk

Abstrakty

EN

Tax on means of transport is one of the own revenues of city counties in Poland. They may affect its construction within the scope defined by the legislator. The authors of the article examined and evaluated the volume, stability and diversification of the significance of revenues achieved by city counties on account of tax on means of transport and discussed the significance of certain factors determining their level. Among these factors the local tax policy deserves a special attention. Therefore, the authors examined the scale of application of instruments of the local tax policy as well as their practical effectiveness reflected by the budget revenue growth in the subsequent periods. The following methods were used: descriptive statistics, correlation analysis, classical Pearson’s independence test or Spearman’s rho correlation test. The article also presents econometric models illustrating the effects of tax policy in relation to particular categories of tax payers of tax on means of transport. JEL Codes: E62, H71, H72, R51

Słowa kluczowe

EN

local tax policy; local taxes; tax on means of transport; city county revenues

• Wydawca: Szkoła Główna Handlowa w Warszawie. Kolegium Zarządzania i Finansów
• Czasopismo: Journal of Management and Financial Sciences
• Rocznik: 2017
• Tom: 28(2)
• Strony: 9-35

Daty

wydano

2017-12-07

Twórcy

autor

Felis, Paweł

autor

Rosłaniec, Henryk