Main Article Content

Paweł Felis
Henryk Rosłaniec
Joanna Szlęzak-Matusewicz

Keywords : tax policy, property tax, lowering of tax rates, rural municipalities, urban-rural municipalities
The article presents research on the local property tax policy of rural and urban-rural municipalities in Poland. Various methods were used to investigate the data interdependencies of mathematical statistics (Pearson’s correlation test, Spearman’s correlation test and Pearson’s independence test). For direct data and coefficients, Pearson’s classic correlation was used. With regard to the processed, dichotomic and enumerated data (including the contingency tables), Spearman’s rank correlation was used. The study showed that the tax policy of the analysed municipalities was differentiated and could, under certain conditions, give rise to a positive upward tendency of incomes generated in property tax – which should be seen as an original contribution of work from the authors of this article.

Article Details

How to Cite
Felis, P., Rosłaniec, H., & Szlęzak-Matusewicz, J. (2019). PROPERTY TAX POLICY OF RURAL AND URBAN-RURAL MUNICIPALITIES IN POLAND. Acta Scientiarum Polonorum. Oeconomia, 18(4), 31–39.

Blöchliger, H. (2013). Fiscal Federalism 2014: Making decentralization work. OECD Publishing, Paris. (Crossref)

Blöchliger, H., Pinero-Campos, J. (2011). Tax Competition Between Sub-Central Governments, OECD Working Papers on Fiscal Federalism, 13, (Crossref)

Brzozowska, K., Kogut-Jaworska, M. (2016). Władztwo podatkowe w ocenie samodzielności dochodowej gmin w Polsce. Annales Universitatis Mariae Curie-Skłodowska Lublin - Polonia. Sectio H, 50 (1), 327-337. (Crossref)

Downs, A. (1957). An Economic Theory of Democracy. Harper & Row, New York.

Felis, P., Rosłaniec, H., Szlęzak-Matusewicz, J. (2018a). Wykorzystanie podatku rolnego w polityce podatkowej gmin wiejskich. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 532, 106-115, (Crossref)

Felis, P., Szlęzak-Matusewicz, J., Rosłaniec, H. (2018b). Relevance of agricultural land tax for own revenue of rural municipalities in Poland. Acta Sci. Pol. Oeconomia, 17 (2), 49-58, (Crossref)

Łukomska, J., Swianiewicz, P. (2015). Polityka podatkowa władz lokalnych w Polsce. Municipium, Warszawa.

Mouritzen, P.E. (1989). The Local Political Business Cycle. Scandinavian Political Studies, 12 (1), 37-54, (Crossref)

Sharpe, L.J., Newton, K. (1984). Does Politics Matter? The Determinants of Public Policy. Oxford University Press, New York.

Swianiewicz, P. (2014). An Empirical Typology of Local Government Systems in Eastern Europe. Local Government Studies, 40 (2), 292-311, (Crossref)

Ustawa z dnia 12 stycznia 1991 r. o podatkach i opłatach lokalnych. Dz.U. 2018, poz. 1445 z poźn. zm. [Law of 12 January 1991 on local taxes and charges. Journal of Laws of 2018, item 1445, as later amended].



Download data is not yet available.