PL EN


2014 | 198 cz 1 | 200-210
Article title

Zakres i metody konkurencji podatkowej między władzami lokalnymi

Authors
Content
Title variants
EN
The Scope and Methods of Local Finance Competition
Languages of publication
PL
Abstracts
EN
The subject of paper is to identify factors determining the propensity of local authorities to tax competition. The essence of tax competition is to gain the source of tax revenues. Hence, it is very convenient to make assumption that the prime factor intensifying tax competition should be fiscal deficit. The need to finance local budget expenditures amplifying the propensity to look for additional sources of taxation. Nevertheless it is possible the propensity in question is the consequence of so-called economic deficit. Economic deficit is the difference between per capita expenditures attributed to specified local society and per capita expenditures in reference local society. It is pointed that the number of inhabitants correlates positively with the degree of tax competition intensification. Theoretical investigation allows to suggest two models of tax competition. The distinction between them depends on the relation between the area of local tax impact and the area under administrative power. The model of intensive tax competition is executed when these areas cover each other. The model of extensive tax competition is realized when the impact area includes the administration one. The paper stresses on taking into consideration the problems of the efficiency of tax competition. In suggested context, the crucial problem is the permanence of the source of tax revenues. Especially, the lasting source of taxation induces the growth of efficiency. In particulars, the permanence of tax revenues depends on the existence the barriers of tax jurisdiction leaving.
Year
Volume
Pages
200-210
Physical description
Contributors
author
References
  • Batina R.G., Ihori T., Public Goods. Theories and Evidence, Springer, Berlin 2005.
  • Benson B.L., Fiscal Competition in a Federal System [in:] Federalist Government in Principle and Practice, ed. D.P. Racheter, R.E. Wagner, Springer Science, New York 2001.
  • Heyndels B., Vuchelen J., Tax Mimicking among Belgian Municipalities, "National Tax Journal" 1998, No. 1.
  • Kanbur R., Keen M., Jeux sans frontières. Tax Competition and Tax Coordination when Countries Differ in Size, "American Economic Review" 1993, No. 4.
  • Koch K.-J., Schulze G.G., Equilibria in Tax Competition Models [in:] Trade, Growth, and Economic Policy in Open Economies. Essays in Honour of Hans-Jürgen Vosgerau, ed. K.-J. Koch, K. Jaeger, Springer, Berlin 1998.
  • Ladd H.F., Mimicking of Local Tax Burdens among Neighboring Counties, "Public Finance Quarterly" 1992, No. 4.
  • Owsiak S., Finanse publiczne. Teoria i praktyka, Wydawnictwo Naukowe PWN, Warszawa 2004.
  • Wellisch D., Theory of Public Finance in a Federal State, Cambridge University Press, Cambridge 2000.
Document Type
Publication order reference
Identifiers
ISSN
2083-8611
YADDA identifier
bwmeta1.element.desklight-a5376d1f-9018-4aad-b93b-54519b0f248e
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