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The impact of local governments on their own revenue source efficiency. Review of communes in Poland

Author

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  • Pawel Felis

Abstract

The current system of funding local governments in Poland requires changes; within tax revenues the changes should concern the system of property taxes. The reformed property tax should be a potential source of considerable additional commune revenues. The article is aimed at the analysis of how communes can affect the volume of revenues from property owned by other entities. The analyses concerning the role and place of property taxes in the system of revenues of Polish communes and the application of tax authority tools indicate that local authorities can develop to a slight degree the structure of property taxes to affect the volume of their revenues and the course of social and economic processes.

Suggested Citation

  • Pawel Felis, 2014. "The impact of local governments on their own revenue source efficiency. Review of communes in Poland," Business and Economic Horizons (BEH), Prague Development Center, vol. 10(3), pages 191-201, October.
    • Handle: RePEc:pdc:jrnbeh:v:10:y:2014:i:3:p:191-201
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    Citations

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    Cited by:

    1. Paweł Felis & Henryk Rosłaniec, 2019. "Local Authority Tax Policy in Poland. Evidence from the Union of Polish Metropolises," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 13(1), March.
    2. Paweł Felis & Henryk Rosłaniec, 2017. "Wykorzystanie podatku od nieruchomości w lokalnej polityce podatkowej miast Unii Metropolii Polskich," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 2, pages 45-67.

    More about this item

    Keywords

    Local government revenue; local tax; property tax; tax authority;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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