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.
Marta Lackowska. New Theoretical Interpretations of the Urban PoliticsThe article, referring to the elaboration offered in 2005 by Swianiewicz, presents the very recent development of the theoretical concepts used in urban political research. It concentrates on the rescaling concept, which assumes the need for territorial reorganization of urban research and practice. Reteritorialization implies an increase in the importance of the sub-state levels, i.e. the levels most affected by globalization. Globalization has forced big cities to compete internationally, which also influences their organization. The debate on metropolitan governance has changed significantly in comparison to the one of the old regionalism – less attention is paid to administrative solutions, more to conditions and mechanisms of international functioning of metropolises. Metropolitan governance has moved from vertical, redistributive and coordinative relations within the state towards a horizontal competition with other metropolises. New relations, cutting across the traditional levels of organization, are being created within the current stable institutional framework. One of the biggest challenges for contemporary urban political studies is the elaboration of conceptual frames for those relations. The challenge is especially important as institutional solutions to metropolitan areas still leave a lot of questions and doubts.
Borce Trenovski, Gunter Merdzan, Filip Peovski. Municipal Revenue Determinants in the South-Eastern European Economy: Evidence from North MacedoniaSustainability of municipal finance implies steady revenue generation. Pinpointing their determinants creates the necessary background in their management and policy creation. Great municipal dependence on central government finance remains a serious challenge in the process of fiscal decentralisation. So far, studies have been focusing on the expenditure side, while revenues were treated mostly marginally. A random-effects Generalized Least Squares (GLS) panel regression for the period of 2015–2019 is estimated for targeting revenue determinants of municipalities in North Macedonia. Own and total tax revenues are modelled separately through the impact of capital expenditures, salary expenditures, active transparency index, municipality type, and local government’s ideology. The general results indicate that capital expenditure, municipal transparency, and the level of development are significant determinants of municipal revenues in both estimated models. Using such knowledge on municipal revenue reactions can help governments formulate policies that provide sustainable and effective fiscal decentralisation, lowering the pressure on central governments in developing economies.
Sławomira Kańduła. Discussion on the justification of horizontal redistribution of revenues among local self-government unitsThe subject of the paper is the discussion on horizontal redistribution of public revenues among local self-government units. The assumed aim of this redistribution is to equalize the different levels of income and burden of expenditure. The paper lists desirable features of this redistribution, motives for its application, and arguments of its opponents. The analysis of the latter shows that while part of the criticism refers to the essence of horizontal redistribution, significantly more of it concerns the dysfunctions of its mechanism which became apparent after 2008. The criticism focuses, for example, on the criteria for making compensatory payments, the structure of tax revenue indices, the so-called reference period, the amounts of compensatory payments, the criteria for the distribution of the collected amounts. The paper includes suggestions concerning recommended directions of changes in the mechanism of this redistribution.
Roman Szul. European Identity and the Languages of the EUEurope has no language which would be its symbol of identity, which would emotionally integrate its citizens. According to the official stance of the European Union the linguistic symbol of its identity is its multilingualism, which is confirmed by the fact that it has 23 official languages. The official multilingualism causes some problems connected with translation and interpretation. (For simultaneous translation from all 23 to all other 23 official languages theoretically as many as 506 interpreters are needed). There are techniques reducing this number, but at the expense of time and quality of interpretation). For pragmatic reasons EU institutions increasingly use English alone in their internal activity and in their contacts with member states and other institutions, thus de facto promoting English as the contact language of the EU. English, however, is not a specifically European lingua franca. The role of English as lingua franca in Europe is growing, but as English is the global lingua franca and the spread of English is a sign of globalisation, English cannot at the same time unite Europe and separate it from the rest of the world. Even more so that there is political opposition to the growing role of English in Europe. Therefore the link between language and identity in Europe consists not in possessing a single language (or languages) as its symbol of identity and centre of loyalty and as an instrument of internal communication and external separation. It consists in the fact that the use of English and other contact languages and the mechanism of interpretation and translation in the EU enable circulation of information and ideas which eventually may contribute to the creation (strengthening?) of the sense of European identity.
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.
Paweł Swianiewicz, Anna Kurniewicz. The political cycle in tariffs on local public services in PolandThe 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.
Marek Mazurkiewicz. Non-competitive elections in Poland at the local level – preliminary assessmentsThe paper deals with the issue of filling seats without voting in elections to councils in municipalities with up to 20,000 inhabitants. In comparison to the local elections held in 2014, the number of such cases increased by 77% in the 2018 elections. It appears that the applicable election law, in particular Article 418 § 1 (the division of municipalities into single-seat constituencies), Article 434 § 1 and 2 (the election organisation rules applicable when the number of candidates equals the number of available seats), and Article 478 § 2 (the procedure for proposing candidates for the position of municipal leader or town mayor) of the Electoral Code, combined with the conditions determining local electoral competition, may facilitate the occurrence of the phenomenon of non-competitive elections that results, among other things, in low voter turnout.
Mieczysław Adamowicz, Paweł Janulewicz. Evaluation of socio-economic development of large cities in Poland – results of a study with the use of the Hellwig development pattern methodThe aim of the paper is to define and evaluate the level of local socio-economic development of largest cities in Poland, as well as the differences and disproportions which appeared between them in the years 2010-2012. The subject of the research were 30 cities in Poland whose population exceeded 120 thousand. These cities fulfil key roles in the country. A literature review and an empirical analysis were used as the base for this work. The data from the Local Data Bank (by CSO) were analyzed with the use of one of the taxonomic methods – the Hellwig development pattern method. Originally, 67 diagnostic variables were examined which, after verification, were cut down to 42 variables. Five groups of variables were distinguished: demographic figures, quality and availability of cultural and educational services, labour and social security conditions, housing conditions, and economic potential. Statistical description of the cities was prepared for all the groups of variables. The differences and disproportions between the cities were revealed. After reduction, 21 variables were used. Four groups of cities representing different levels of local development were distinguished. The results of the research allow for a comparative assessment of each city with reference to its characteristics. The research results showed substantial differences and disproportions in the level of local socio-economic development of the surveyed cities. The used method proved to be an adequate tool for local development analysis. The synthetic measures and indexes proved to be a useful tool of city management.
Agnieszka Stanowicka. The city marketing mix: the example of Polish cities associated in the Citt?slow networkModern cities are developing dynamically in search of ever newer concepts of management. One of them, developed in Poland since the 1990s, is the concept of the marketing management of the city, which is based on the marketing mix concept. The city authorities also look for new sources of the competitive advantage (this is how the concept of slow city management was born). At the same time, in addition to competition, there is a desire for cooperation between cities, manifested by the development of the Citt?slow city network. The study identifies the marketing mix instruments of cities which are used by Polish cities after they joined the Citt?slow network. The method employed was a questionnaire survey, which was sent to 26 Polish Citt?slow member cities in 2017. It was observed that the greatest changes occur in the product strategies under which cities are obliged to develop these urban sub-products that are necessary for the city to function in accordance with the slow city philosophy. As part of promotional efforts, PR activities should be emphasised, whose aim is to create the image of a slow city. The “hospitality” of the city and openness to contacts with the external environment has also increased.