Uptade from 2.03.2021: Parts of this article were subsequently used in the following publication: Swianiewicz, P., & Łukomska, J. (2016). Local tax competition in Poland?. Miscellanea Geographica, 20(3), 37-43
The paper considers the usefulness of the tax competition theory for the analysis of local tax policies in Poland. The concept has been successfully used for analyses conducted in several European countries, but it has not been systematically tested in Poland yet. There are two types of competition discussed in the paper: classic competition for mobile tax base and yardstick competition, in which local politicians compete for political capital related to a comparison of tax rates with neighbouring municipalities. Due to the limited size and types of local taxes in Poland, it is expected that yardstick competition is more important than classic competition for mobile tax base. The paper also examines regional variation in the intensity of local tax competition, and it formulates the hypothesis that it is more visible in regions with higher bridging social capital. Results of the conducted research indicate that the theory of local tax competition is a useful concept helping to explain the variation in tax policies among Polish municipalities.
Local referenda are a special form of direct democracy in Poland. As a result of some legal solutions and in the light of practice, now reaching back for over ten years, they must be considered as a populist and ineffective instrument. This refers primarily to the referenda on recalling local authorities such as city council and mayor, accounting for 85%-90% of all such events. The practice of local referenda in Poland embraces approximately 400 cases. During the first three terms in office of the territorial self-government (1990-2002), 347 referenda concerned recalling the communal councils. Such referenda may be initiated only by the residents of the commune. Only 37 of these referenda proved to be decisive, as their attendance turnout exceeded 30%. The effectiveness of referenda is limited mostly to small towns (up to 20 thousand residents), where the threshold turnout is usually reached.
As a result of interaction of many factors, the conditions of academic institutions have changed significantly over the last decades. Globalization and internationalization, demographic and economic challenges, as well as growing international competition between universities causes these institutions to take up new functions, restructure and change their character. Top universities respond to the changing context by developing new strategic solutions aiming at sustaining and strengthening their high position in international rankings. Some of the strategic solutions are similar for most universities, but some are unique and specific. The aim of this article is to identify latest trends in strategic management of top universities and present selected case studies to illustrate the most interesting solutions.
Polish health spa are that category of communes whose development do not depend on the inhabitants? activities but on central solutions. The lack of comprehensive solutions that would control legal and financial basics of functioning and development of health spa causes the spa to be subject to one-sided economic development and one-sector employment. The spa must fulfil the tasks, unknown to other communes, connected with maintenance and development of infrastructure of health resorts and their neighbouring areas. The lack for finances to the development of health spa, many tax exemptions and tax relief often cause the communes to allocate their own inhabitants? means to the maintenance of health spa; means intended for the realization of their own statutory tasks. The lack of law about health resorts causes increase financial problems of this category of spa, rising unemployment and degradation of health resort infrastructure.
This paper presents analysis of different connections between institutional participants of three area-based partnerships (LEADER Local Action Groups) that have been created in rural areas to coordinate actions which contribute to social and economic development of the respective regions. The relations in three partnerships located in different historical-cultural regions of Poland were analysed in the context of the social capital concept, using basic network relation indexes. Various types of interactions between agents (coordination, conflict, co-operation, control and competition) and flows (information, financial assets, human resources and tangible resources) have been analysed.
Identification and delimitation of metropolitan areas, as well as measuring their actual metropolitan potential, are complex research problems. They become even more complicated in the case of a metropolis shaped around a polycentric core, consisting of cities which rank similarly in the national or transnational urban network. The paper is an attempt to identify and analyze the crucial problems of internal integration within the Tri-City metropolitan area which significantly hamper the metropolitan discourse and undermine the cooperation indispensible for metropolitan development.
The concept of the political cycle was originally formulated with regard to decisions taken at the central level, but it may be also applied to the local level. Most of the previous empirical studies have focused on expenditure (how its size and structure change depending on the electoral cycle). The applicability of the concept to local tax policy has also been studied, although more rarely. In Polish studies of local public finance, the concept of political cycle has so far been rarely used. In this article, the authors check whether the theoretical frame of the political cycle is suitable for interpreting decisions relating to tariffs on local public services. It is empirically tested on tariffs on water and sewage, rents in municipal housing, tickets for local public transport and parking charges. The second research question concerns factors influencing the likelihood of the political cycle in different services. In this respect, the article puts forward four specific hypotheses. The authors have to face a methodological problem: the distinction between the influence of the electoral cycle and of other factors, such as inflation, or the change in the financial situation of local governments, and economic growth rate. The applied quantitative methods refer to panel logistic regression and linear regression models in which the impact of the electoral year is controlled by other variables.
Szanowni Czytelnicy, Autorzy i Recenzenci!
Z kwartalnikiem „Studia Regionalne i Lokalne” jestem związana niemal od początku jego istnienia. Mój pierwszy tekst ukazał się w czwartym numerze pisma w 2000 roku – pierwszym roku jego istnienia. Od tego czasu moje związki ze „Studiami” stopniowo się zacieśniały. Czytałam i recenzowałam artykuły, weszłam w skład redakcji, a teraz staję przed wyzwaniem kierowania naszym kwartalnikiem, zastępując pomysłodawcę i pierwszego redaktora naczelnego, profesora Grzegorza Gorzelaka, który budował kwartalnik z dbałością o jego jakość i rozpoznawalność.
Przejmując funkcję redaktorki naczelnej „Studiów”, czuję dumę i ekscytację. Z jednej strony, wchodzę w nową rolę ze świadomością, że będę kierować jednym z najlepszych czasopism w dziedzinie nauk społeczno-ekonomicznych w Polsce, pismem o uznanej pozycji, indeksowanym w SCOPUS, przyciągającym dobre teksty i świetnych Autorów, pismem, które pełni ważną funkcję w dyskusji naukowej. Z drugiej strony, już dziś wiem, że musimy dokonać wielu zmian, podyktowanych rosnącą konkurencją w zakresie publikacji naukowych i trendami związanymi z koniecznością udostępniania tekstów w formie elektronicznej i wymogami wolnego dostępu do prac naukowych finansowanych ze środków publicznych. Przygotowuję się, wspólnie z dr Dorotą Celińską-Janowicz, która szczęśliwie nadal będzie koordynować prace w redakcji kwartalnika, do podjęcia decyzji wzmacniających prestiż pisma, wykorzystując do tego także nowe możliwości techniczne i finansowe, które współprojektowałam w ramach Inicjatywy Doskonałości Uniwersytet Badawczy, uruchomionej na Uniwersytecie Warszawskim.
Chciałabym wspólnie z Państwem przeprowadzić te zmiany, by w najbliższych
latach „Studia Regionalne i Lokalne” wzmocniły swoją pozycję i cieszyły się niesłabnącym zainteresowaniem Autorów i Czytelników. Kierowanie kwartalnikiem to duża odpowiedzialność, jednak ze wspaniałym zespołem Redaktorów, Recenzentów, Autorów i gronem wytrawnych Czytelników, przy wsparciu Wydawnictwa Naukowego Scholar, podołamy temu zadaniu. Zapraszam Państwa do współtworzenia naszego pisma!
Agnieszka Olechnicka
1 października 2020 r.
Tri-City, with the suburban area, like other Polish urban centres with metropolitan aspirations, has real chances for becoming metropolitan area of European importance. According to some European concepts, Tri-City is recognized as a member of the group of European metropolises and regarded as a link in the zone of high dynamic development in the Baltic Sea Region. The main problem for the functional efficiency of Tri-City agglomeration is cooperation and competition between cities and municipalities. The lack of common activities can be the reason of efforts and effects to squander in the field of spatial planning, programming of regional development and functioning of the whole settlement system of the metropolitan area. Pursuing the integration of Gdansk, Gdynia and Sopot and thus creating an integrated metropolitan space of the highest ability to compete in the global economy, is a real challenge for the Tri-City.
Discounts and rebates in local taxation are a very media-friendly topic, yet the opinions on the stimulating function of taxation are not supported by meaningful research. The article presents the impact of local governments’ decisions regarding reductions in the tax on means of transport on the location of entities subject to such a tax within the community. The article has a multi-dimensional character, as it is impossible to limit oneself to researching a simplistic relation between tax rates and the number of registered payers of the tax. One must consider additional factors, e.g. the location of new tax payers within a community will also indirectly impact estate taxes, CIT revenues, even the additional revenues from the personal income tax paid by employees. Therefore, it is vital to approach the consequences of local government decisions relating to changes in transport taxation multi-dimensionally.
The article concentrates on vehicle tax, which is interesting not only due to its efficiency, but also high mobility of the tax base. The study aims to examine the correlation between fiscal results and municipal policies, from the perspective of such criteria as the type of municipality and taxpayer category. The study is based on correlation analysis, in which Pearson’s independence test and Spearman’s rho coefficient are used. The results confirm that the tested correlations do exist. Municipal tax policy influences tax revenues of the studied tax, though the results in each unit are different between the current and later periods. Moreover, in the case of vehicle tax, municipal authorities’ main action was to lower the upper tax rates. For municipalities in which these relations were the most visible, econometric models were built. These illustrate the effects of tax policy in relation to certain taxpayer categories.
The objective of this paper is to demonstrate how the development of European peripheries can be strengthened by cooperative clusters, viewed as loose business organizations where cooperation of partners results in a synergy effect. The existence of clusters in peripheral areas may give efficient solutions to many problems, such as unemployment or the need of restructuring regional economy. Partnership of clusters may add up to their competitiveness thanks to the home demand. The present paper presents an example of the Lubelskie Region, the most neglected region in Poland. It is argued here that cooperation among local clusters provides a chance for an increase in the region’s social activity and for its economic growth.
The article discusses the results of empirical research conducted in ca 50 municipalities located in four Polish regions. The authors conduct desk research of official documents, questionnaires and in-depth interviews with local government staff and politicians, and present differences and similarities in opinions on various Operational Programmes. The article discusses all stages of applying for EU grants: from selection of an Operational Porgramme to the final decision of the Managing Authority on the list of selected projects. It refers to issues arising from formal procedures, the passionate character of the competition for funds in individual Operating Programmes, as well as informal mechanisms of influence on the outcome of the selection processes. Unlike earlier research, the article discusses the changes in the Programmes implemented within the 2004-2006 and 2007-2013 perspectives.
