Paweł Swianiewicz, Julita Łukomska. Local tax competition in PolandUptade 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.
Justyna Ślawska. Factors influencing modes of local transport delivery in PolandThe article presents the factors influencing the choice of local transport delivery modes in Poland. It is the first quantitative study conducted on a representative sample of municipalities since the 1990s, and it concerns three service delivery modes: contracting-out, cooperation, and corporatization. Most local governments do not invest their own resources to deliver local transport, but rather act as a private market supply regulator and contract the service out to private enterprises. Some of them act based on functional connections within metropolitan areas, joining forces with other local governments. More affluent and densely populated cities opt for corporatization, which gives them greater political control over the delivery process. The presented results are useful for decision-makers who have to select the mode of local transport service provision, as they characterize the municipalities which, in 2017, chose one of the three analyzed modes.
Magdalena Górczyńska. Métropole du Grand Paris 2016: Housing policy in the Paris metropolitan areaThe paper describes the creation of the Greater Paris metropolitan area (Métropole du Grand Paris, MGP), with special emphasis on the changes and challenges related to the implementation of the housing policy at the metropolitan level. MGP is an inter-municipal cooperation structure with its own budget and special status. It embraces Paris, 123 municipalities located in the neighbouring departments, and fie external municipalities. MGP will take the responsibilities in the field of: management of resources to support social housing, renovation of housing, elimination of low-quality buildings. The implementation of the housing policy at the metropolitan level is associated with a number of challenges mainly in terms of consolidation of activities undertaken by the institutions of social housing, reservation of land for social housing investments, increase in the amount of new housing, including attempts for their more even distribution at the metropolitan scale. In addition, a set of new challenges appeared due to the changing socio-demographic structure of households, which in turn require innovative architectural solutions.
Paweł Felis, Henryk Rosłaniec. The differences in fiscal results of municipal tax policies concerning vehicle taxThe 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.
Janina Kotlińska. Municipal property traded on the real estate marketSelf-government-owned properties, and especially local ones, are primarily owned by urban and urban-rural communities. Many of them constitute municipal real estate resources and serve the collective needs of both members of the local community and visiting outsiders. These properties need constant budget expenditures (both current and asset-related). Some of them generate income that is a small percentage of total municipal budget revenues. However, the income from their sale can be much higher if the local authority decide to sell it and someone wants to buy it. The interests of both sides do not meet often enough. Not all municipal properties are for sale, and those that are do not always meet buyers’ needs. Very often the value of a property is different in the owner’s and the potential buyer’s opinion. The purpose of the study is to answer the following questions: 1) Do municipal properties have market value and does their sale price reflect their value?, 2) What are the determinants of municipal property price and for what reasons do local authorities decide to sell them?, 3) Are all municipal properties equally attractive to buyers?, 4) What revenues has the sale of municipal real estate generated for municipal budgets in the recent years?
Anna Tobolska. Differences in Attitudes of Local Communities Towards Foreign InvestorsBranches of international corporations are a significant element of the economic structure of towns and regions, and depending on the degree of their integration with (‘embeddedness’ in) the regional and local economic milieux, they can play an important role in their development. The location of a branch of an international corporation has a multitude of effects in a variety of spheres: economic, social, spatial, and environmental. The effects in the social sphere include the formation of attitudes of the residents towards the investor, which takes place on the basis of the knowledge about the investor and his/her image, and then gives rise to some forms of behaviour towards him. This paper compares the attitudes towards foreign investors of the residents of a big city and a small rural commune. The analysis is based on a survey research carried out among the inhabitants of Poznan city and the commune of Zbaszynek. The attitudes examined in the first case were those towards a branch of the international corporation EXIDE Technologies, which has been operating in the city since 1995, and in the other case, the attitudes towards a branch of the Swedwood corporation, present in the commune since 1999.
Aldona Standar. Location on city centres and the financial results of rural local governmentsThe objective of this paper is to present the role of the relationship between the location and financial performance of local government units. One of Poland’s largest voivodships, Wielkopolskie, was used as an example. Recent acceleration of suburbanisation processes not only results in socioeconomic changes in municipalities surrounding cities but also affects their financial performance. To attain the aforesaid objective, this study used variance analysis to investigate the significance of the differences in the financial ratios between the units analysed by location (measured as the distance of rural municipalities from district towns and from Poznań, the region’s capital). The research proved that the closer a municipality is to an urban centre, the greater its financial autonomy, liquidity and investments, yet at a higher level of debt. Also, the proximity to Poznań is a better determinant of the differences in financial performance than the location close to smaller urban centres.
Marcin Flieger. Attractiveness Analysis of Initiatives for Employment Increase Financed by European Union Funds (Example of Wielkopolska Voivodship)European Union programs are a vital source of financial help in the field of employment increase. Such initiatives are available both in structural programs, Community Initiatives and Community Programs. A great number of them are designed for communities, which, as an independent beneficiary or a partner in a project, can influence the improvement of local and regional labour market situation. One of the essential factors which influence the commitment to the initiatives for employment increase is the way beneficiaries perceive their attractiveness. Therefore, in the article the author presented results of the research in which communities’ attitudes to each activity connected to a labour market, available in EU programs, had been analyzed and assessed. This allowed to determine the initiatives which are perceived as the most desirable and which, according to communities, can best contribute to decreasing of the unemployment rate, and the ones which are the least attractive in this respect. Another part of the above research is the analysis of communities’ expectations regarding creating new initiatives for employment increase, which are not available within the limits of the current programs. This scrutiny allowed to estimate more precisely to what extent current activities match communities requirements. These results made it possible to assess to what degree the presumable lack of desirable initiatives for employment increase constitutes a factor that limits the commitment to the implementation of the currently available initiatives