Zró?nicowanie fiskalnych skutków gminnej polityki podatkowej w Polsce

نویسندگان

چکیده

The article explores the subject of diversification local tax policy and its fiscal consequences in Poland 2007–2019. It focuses on various types municipalities governance tools they use (establishing rates, applying exemptions non-statutory reliefs). analysed taxes include immovable property (property tax, agricultural tax) movable ones (tax means transport). Theoretical empirical analyses confirmed hypotheses. Polish utilize a small scale their taxation policies differ depending category type municipality.

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ژورنال

عنوان ژورنال: Studia BAS

سال: 2021

ISSN: ['2080-2404', '2082-0658']

DOI: https://doi.org/10.31268/studiabas.2021.06