State policy in the field of local taxes in the years 1991-2016

Authors

  • Magdalena Miszczuk Lublin University of Technology

DOI:

https://doi.org/10.15584/polispol.2016.3.7

Keywords:

local taxes, municipality, state policy

Abstract

The establishment of local governments in 1990 was accompanied by a separation of taxes for municipalities from public revenues. Local taxes are fiscally inefficient due to their specific construction, which triggers a question whether state tax policy does not marginalise them. The article refers to the introduced changes, as well as to the consequences of a chosen tax structure. In order to answer the aforementioned question, an analysis of regulations devoted to reforms in the system of local taxation, and of the extensive data of figures for years 1991–2016 has been conducted. The research does not unambiguously confirm the thesis that the state policy marginalises local taxes.

Published

2020-10-08

How to Cite

Miszczuk, M. (2020). State policy in the field of local taxes in the years 1991-2016. Studies in Politics and Society, 14(3), 97–113. https://doi.org/10.15584/polispol.2016.3.7

Issue

Section

Articles