IDEAS home Printed from https://ideas.repec.org/a/vrs/njopap/v9y2016i1p167-189n8.html
   My bibliography  Save this article

The Politics of Local Tax Policy-Making in Poland

Author

Listed:
  • Swianiewicz Paweł

    (Department for Local Development and Policy, Faculty of Geography and Regional Studies, University of Warsaw, Poland.)

Abstract

The paper answers two basic questions: To what extent is tax policy an important item of the local political agenda in Polish municipalities ? Is it a subject of intense debates at city hall and local councils or is it accepted as a routine exercise ? The results suggest that the issues related to local taxes play a relatively marginal role compared to issues such as the location of major investments. However, the importance of taxes in local debates increases in those local communities in which the tax yields collected are larger and in the case of those taxes which are paid by a wider group of tax payers.Who governs in local tax-policy-making ? According to local provisions the proposal of tax resolution is submitted by the mayor, and the local council makes the final decision. But empirical findings suggest that the practice follows the “strong mayor” model, in which the local political leader, supporter by his staff of the financial department, is more influential than the councilors.Those questions are answered on the basis of field research conducted in 2014 in 36 Polish municipalities. The research methods included content analysis of minutes of local council meetings, as well as face-to-face survey and semi-structured in-depth interviews with over 100 mayors, chiefs of finance departments in city halls and councilors.

Suggested Citation

  • Swianiewicz Paweł, 2016. "The Politics of Local Tax Policy-Making in Poland," NISPAcee Journal of Public Administration and Policy, Sciendo, vol. 9(1), pages 167-189, June.
    • Handle: RePEc:vrs:njopap:v:9:y:2016:i:1:p:167-189:n:8
    DOI: 10.1515/nispa-2016-0008
    as

    Download full text from publisher

    File URL: https://doi.org/10.1515/nispa-2016-0008
    Download Restriction: no
    File URL: https://libkey.io/10.1515/nispa-2016-0008?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Rees, Ray, 1985. "The Theory of Principal and Agent: Part 1," Bulletin of Economic Research, Wiley Blackwell, vol. 37(1), pages 3-26, January.
    2. Rees, Ray, 1985. "The Theory of Principal and Agent: Part 2," Bulletin of Economic Research, Wiley Blackwell, vol. 37(2), pages 75-95, May.
    3. Anthony Downs, 1957. "An Economic Theory of Political Action in a Democracy," Journal of Political Economy, University of Chicago Press, vol. 65(2), pages 135-135.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Wang, Sen & Bogle, Tim & van Kooten, G. Cornelis, 2012. "Forestry and the New Institutional Economics," Working Papers 130818, University of Victoria, Resource Economics and Policy.
    2. Thiele, Veikko, 2007. "Task-Specific Abilities in Multi-Task Agency Relations," MPRA Paper 2470, University Library of Munich, Germany.
    3. Nell, Martin & Richter, Andreas, 2002. "Improving risk allocation through cat bonds," Working Papers on Risk and Insurance 10, University of Hamburg, Institute for Risk and Insurance.
    4. Ebrahim Soltani & Jawad Syed & Ying-Ying Liao & Abdullah Iqbal, 2015. "Managerial Mindsets Toward Corporate Social Responsibility: The Case of Auto Industry in Iran," Journal of Business Ethics, Springer, vol. 129(4), pages 795-810, July.
    5. Finardi, Corrado & Pellegrini, Giuseppe & Rowe, Gene, 2012. "Food safety issues: From Enlightened Elitism towards Deliberative Democracy? An overview of EFSA’s “Public Consultation” instrument," Food Policy, Elsevier, vol. 37(4), pages 427-438.
    6. Welde, Morten & Odeck, James, 2011. "The efficiency of Norwegian road toll companies," Utilities Policy, Elsevier, vol. 19(3), pages 162-171.
    7. Evangelos Mitrokostas & Emmanuel Petrakis, 2014. "Organizational structure, strategic delegation and innovation in oligopolistic industries," Economics of Innovation and New Technology, Taylor & Francis Journals, vol. 23(1), pages 1-24, January.
    8. Eran Vigoda-Gadot & Yair Zalmanovitch & Alex Belonogov, 2012. "Public Servants’ Trust in Citizens: An Extension of Theory and an Empirical Examination with Structural Equation Modeling (SEM)," Public Organization Review, Springer, vol. 12(4), pages 383-399, December.
    9. Lee, Kangoh, 1995. "Optimal retail lease contracts: the principal-agent approach," Regional Science and Urban Economics, Elsevier, vol. 25(6), pages 727-738, December.
    10. Erich Renz & Marvin M. Müller & Kim Leonardo Böhm, 2023. "When nudges promote neutral behavior: an experimental study of managerial decisions under risk and uncertainty," Journal of Business Economics, Springer, vol. 93(8), pages 1309-1354, October.
    11. Kotrba, Vojtěch, 2019. "Direct preferences of sports fans: Is there a superstar effect in the fantasy league?," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 78(C), pages 89-97.
    12. Di Gropello, Emanuela, 1999. "Educational decentralization models in Latin America," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), August.
    13. Martino, Gaetano, 1999. "Agency relationships in PDO products management: the role of economic associations," 67th Seminar, October 28-30, 1999, LeMans, France 241740, European Association of Agricultural Economists.
    14. Stephan Bartke & Reimund Schwarze, 2021. "The Economic Role and Emergence of Professional Valuers in Real Estate Markets," Land, MDPI, vol. 10(7), pages 1-20, June.
    15. Bender, Klaus & Richter, Andreas, 2002. "Optimales Vertragsdesign bei moralischem Risiko in der Rückversicherung," Working Papers on Risk and Insurance 9, University of Hamburg, Institute for Risk and Insurance.
    16. Shasikanta Nandeibam, 1994. "A free-rider problem with a free-riding principal," Review of Economic Design, Springer;Society for Economic Design, vol. 1(1), pages 227-250, December.
    17. Bartsch, Elga, 1996. "Enforcement of environmental liability in the case of uncertain causality and asymmetric information," Kiel Working Papers 755, Kiel Institute for the World Economy (IfW Kiel).
    18. Schneider, Udo, 1998. "Der Arzt als Agent des Patienten: Zur Übertragbarkeit der Principal-Agent-Theorie auf die Arzt-Patient-Beziehung," Wirtschaftswissenschaftliche Diskussionspapiere 02/1998, University of Greifswald, Faculty of Law and Economics.
    19. Rosella Levaggi, 1996. "NHS contracts: An agency approach," Health Economics, John Wiley & Sons, Ltd., vol. 5(4), pages 341-352, July.
    20. Vandana Madhavan & Murale Venugopalan & Bhumika Gupta & Gyanendra Singh Sisodia, 2023. "Addressing Agency Problem in Employee Training: The Role of Goal Congruence," Sustainability, MDPI, vol. 15(4), pages 1-27, February.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrs:njopap:v:9:y:2016:i:1:p:167-189:n:8. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.