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Significance of Tax Expenditures for Budgets of Local Governments: the Case of Poland

Author

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  • Pawel Galinski

    (University of Gdansk, Department of Finance and Financial Risk, Faculty of Management, Poland)

Abstract

The article presents the characteristics of tax expenditures in local governments in Poland. Firstly, the concept of these instruments, especially in comparison to budget spending, and the methods of their evaluation is discussed. International practices in this field as well as reporting in Poland are addressed and described. Secondly, light is cast upon the role of tax expenditures in the economy. Thus their advantages and disadvantages are exposed. Furthermore, the paper analyses the value and structure of tax expenditures in local governments in Poland between 2007 and 2013. Furthermore their significance for the budgets of these entities and the major types of tax expenditures in local taxes are analyzed. Some of the goals of the implementation of tax expenditures there are also addressed. Finally, the areas of the local economy, which were supported by the tax expenditures in local governments in Poland, are presented. Consequently, this analysis facilitates the outlining of some principles of the enforcement of tax expenditures and their interactions within the economy. To this end, the financial data of the Ministry of Finance, Central Statistical Office and the relevant information of the Bureau of Research of the Parliament in Poland has been examined.

Suggested Citation

  • Pawel Galinski, 2014. "Significance of Tax Expenditures for Budgets of Local Governments: the Case of Poland," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 56-70, October.
    • Handle: RePEc:nwe:eajour:y:2014:i:3:p:56-70
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    References listed on IDEAS

    as
    1. Davie, Bruce F., 1994. "Tax Expenditures in the Federal Excise Tax System," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(1), pages 39-62, March.
    2. Davie, Bruce F., 1994. "Tax Expenditures in the Federal Excise Tax System," National Tax Journal, National Tax Association, vol. 47(1), pages 39-62, March.
    3. Justin Tyson, 2014. "Reforming Tax Expenditures in Italy: What, Why, and How?," IMF Working Papers 2014/007, International Monetary Fund.
    4. Burton,Mark & Sadiq,Kerrie, 2013. "Tax Expenditure Management," Cambridge Books, Cambridge University Press, number 9781107007369, October.
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    6. Altshuler, Rosanne & Dietz, Robert, 2011. "Reconsidering Tax Expenditure Estimation," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(2), pages 459-489, June.
    7. Burman, Leonard E., 2003. "Is the Tax Expenditure Concept Still Relevant?," National Tax Journal, National Tax Association;National Tax Journal, vol. 56(3), pages 613-627, September.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    local government; tax expenditures; budget;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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