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 aim of the research was the evaluation of the regional disparities in the economic efficiency of private companies in Poland. An attempt to answer the following question was taken: Do the regional disparities in the economic efficiency of private companies in Poland are increasing or decreasing? On the basis of the research results one can obtain some important conclusions. Regional disparities in the economic efficiency of private companies in Poland during years 1999-2008 have slightly decreased, and still remain at the average level. It was caused by the different dynamics of economic processes occurring in voivodships and also by the processes of the internal convergence and divergence of voivodships.
Parishes possess a wide selection of instruments for stimulating the development of entrepreneurship, unfortunately the instruments are rarely used as part of a complex, well thought-out strategy that brings about multi-level results. The instruments for entrepreneurship stimulation belong to two major categories: financial and non-financial. One of the primary reasons for investors to select a particular parish can be the existence of a planned and long-term fiscal policy, connected to a stable system of tax preferences in taxes and local fees, and an active strategy for parish investment expenditures. Creating positive conditions for the emergence of new enterprises is the best source of social-economical activation of the local population.
The aim of this paper is to define the relationship between the level of human potential and economic efficiency of companies in different voivodeships. For the purpose of this paper, a synthetic indicator was constructed to evaluate the economic efficiency of companies as well as a synthetic indicator of human potential in a region, based on previously selected set of diagnostic variables. All 16 Polish voivodeships were included in the research. The TOPSIS method, Ward’s method and the PAM method were used in the research to classify different voivodeships. Moreover, correlation analysis and spatial autocorrelation analysis were carried out. The main criterion when selecting variables was their completeness and their accessibility for all objects in the research between the year 2009 and 2013.
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.
Sustainability 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.
To assess the development level of Polish regions, it is necessary to observe changes in the country taking into account its sustainable development. Differences between regions are due mainly to their nature, their social, economic and institutional conditions and their political functions. The character of a region has a strong impact on the direction and the pace of development of individual spheres of sustainable order. Research shows that regions with big urban areas have much higher economic and social points than non-industrialised areas. However, agricultural and tourist regions deal with environment problems better. That is why all actions concerning region development and meant to decrease disproportions have to depend on the type of region. The taxonomical analysis can be a base for further research.
The aim of the paper is to analyze the level of economic development and its dynamics in the cities and towns in the eastern region between 1995 and 2015. The objects of the study were 54 cities and towns of the region. The source of the data for the analysis was the Local Data Bank of the Central Statistical Office. Taxonomic analysis, no-pattern method was used for the study. Ten variables were analyzed during the studied period. They were divided into those referring to budgets of municipalities/communes, national economy entities, and the labor market. As a result of the analysis, it was discovered that 50 cities and towns showed signs of development in the period. It was observed that the diversification of the level of economic development of cities and towns of the eastern region in the spatial layout did not decrease. It was also stated that the accession of Poland to the European Union had an impact on the growth of dynamics indexes of changes for the towns and cities.
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.
Road commuters in major Polish cities were counted regularly in the People’s Republic of Poland. The origin and destination of their journey to work were easy to calculate and analyze. However, since 1989 the commuter research has become very difficult due to the lack of statistical data. For that reason, in case of commuting, opinion polls are the main source of data. The authors used the data gathered by the Warsaw Traffic Survey 2005 and a self-prepared questionnaire concerning commuting in Bialystok and 19 gminas in the Podlaskie region in 2006. The results were compared with the study carried out by the Statistical Office in Poznan based on the POLTAX database. The purpose of this article is to compare the average time of a journey to work with the attractiveness of both Warsaw and Bialystok for road commuters who live outside of these cities. The conclusions are that a city’s attractiveness depends mainly on the time of a journey to work and the relationship between these variables can be described by the power function.
The 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.
The article is based on the statistics of intercommunal data matrix concerning employees who commuted to work in 2006, compiled on the basis of the taxpayers’ tax deductions provided by the Central Statistical Office of Poland (Urban Statistics Centre in Poznan). The author identifies directions, intensity and catchment areas of commuting flows to Warsaw and calculates other basic characteristics, providing a basis for further studies into occupational mobility in relation to the development of the labour market. It has been demonstrated that Warsaw plays a significant role in the spatial structure of the voivodeship in terms of the number of workers who commute to the city. It is the result of its function as the capital and of the development of the labour market in the transition period.
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 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.
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.
