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Tax instruments to support enterprises in the SME sector using the example of the communes of Lublin and Mazovia provinces

100%
Żołądkiewicz-Kuzioła A.
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
|
2019
|
issue vol. 63, nr 9
117-128
EN
The purpose of the paper is to assess the use of tax instruments by communes of the Lublin and Mazowia provinces as instruments to support enterprises in the SME sector, as well as the presentation of the opinions of micro, small and medium enterprises on the given instruments. For the purposes of the work, a description of tax instruments was made in terms of supporting enterprises. The article uses studies of the literature and the analysis of legal acts. The paper is based on the results of the author’s two studies, i.e. a survey conducted among all the communes in Poland and a focused group interview with representatives of private enterprises in the SME sector As a result of the research, it was found that communes largely use tax instruments to support enterprises. On the other hand, enterprises from the SME sector are willing to use these instruments owing to the improvement of their enterprise’s financial standing.
PL
Celem pracy jest ocena stosowania przez gminy województwa lubelskiego i mazowieckiego instrumentów podatkowych jako instrumentów wspierania przedsiębiorstw sektora MŚP, a także prezentacja opinii mikro-, małych i średnich przedsiębiorstw na temat danych instrumentów. Na potrzeby pracy została dokonana charakterystyka instrumentów podatkowych pod kątem wspierania przedsiębiorstw. W artykule wykorzystano studia literatury oraz analizę aktów prawnych. Praca oparta jest na wynikach dwóch badań własnych, tzn. na badaniu ankietowym przeprowadzonym wśród wszystkich gmin w Polsce oraz na zogniskowanym wywiadzie grupowym z udziałem przedstawicieli prywatnych przedsiębiorstw sektora MŚP. W rezultacie przeprowadzonych badań zostało stwierdzone, że gminy w znacznym stopniu stosują instrumenty podatkowe w ramach wspierania przedsiębiorstw. Natomiast przedsiębiorstwa sektora MŚP wyrażają chęć korzystania z tych instrumentów ze względu na poprawę sytuacji finansowej swojego przedsiębiorstwa.
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The historical legal relationship between the establishment of tax and decentralization processes within the first state entities on the territory of Ukraine

86%
Poliakov O.
Reality of Politics
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2021
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issue 16
107-118
EN
The scientific article is devoted to the issue of the disclosure of the processes of establishment and development of decentralization and taxation during the times of the Ants State, Kievan Rus and Principality of Galicia-Volhynia, as well as the determination of the relationship between these two processes. Due to the study of the topic of the article through the prism of various historical developments, it is possible to trace the formation and development of the tax institute in the first state institutions on the territory of modern Ukraine, as well as the form of the exercise of the people’s power and its significance in the decision-making of both state-wide decisions and the resolution of issues of local importance. The role and significance of local authorities and issues that could be resolved by the then bodies of the people’s administration are revealed, and at the same time relations between the central authorities and the authorities of territorial communities are covered. Attention is paid to the law enforcement in the development of the people’s administration, taxation and their relationship between the state entities of the investigated historical epochs. Among other things, the article is devoted to establishment of a clear link between the gradual transition of power from the bodies of the people’s rule to the central apparatus in the person of the prince and his surroundings and, as a result, the necessity of permanent resources, at the expense of which it would be possible to keep them. The article analyzes the reasons for the necessity of revenue receipts and the main types of revenue receipts of the time, as well as the bodies on which the duties of tax collection were imposed. Attention is paid to the definition of such tax characteristics as collection bodies, collection form, documentary fixing and further distribution and use of taxes. As a conclusion of the research, the author has formed a table with indication of the basic types of revenue receipts of a given period and level of decentralization in such period, and also has made generalization of the connection of these two processes.
3
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Znaczenie władztwa podatkowego dla budżetów gmin

86%
Krzemińska A.
Studia i Materiały
|
2019
|
issue 1(30)
56-66
EN
Municipalitiesin order to fulfill their tasks and achieve social and economic goals. need to have an adequate level of public revenue. Local taxes and fees are of significant importance in this context, because in their scope local authorities have a given tax authority scope. They can apply tax breaks and exemptions, set tax rates, or cancel tax arrears. The article assumes a research hypothesis that the scope of tax authority granted to municipalities affects the reduction of budget revenue of these units. The aim of the article is to analyze and assess the impact of tax authorities’ municipalities on the budget of these units in Poland. For this purpose, a critical analysis of the subject literature and the analysis of legal acts was made. The tax efficiency of local taxes and charges was also diagnosed and the financial consequences of lowering upper tax rates, granting reliefs and redundancies, redemptions, spreading into installments and postponing payment terms by municipalities in relation to total revenues and own revenues in 2008–2017 were presented. The analysis showed that the tax authorities applied by the municipalities resulted pozoin a decrease in budgets revenue of these units. The municipal authorities decided in particular to reduce the upper tax rates.
PL
Gminy, aby realizować swoje zadania oraz osiągać cele społeczne i gospodarcze muszą posiadać odpowiedni poziom środków publicznych. Istotne znaczenie w tym kontekście mają podatki i opłaty lokalne, ponieważ w ich zakresie władze lokalne posiadają określony ustawą zakres władztwa podatkowego. Mogą one stosować ulgi i zwolnienia podatkowe, ustalać wysokość stawek podatkowych czy umarzać zaległości podatkowe. W artykule przyjęto hipotezę badawczą, że przyznany gminom zakres władztwa podatkowego wpływa na zmniejszenie dochodów budżetowych tych jednostek. Celem artykułu jest analiza i ocena wpływu władztwa podatkowego gmin na budżety tych jednostek w Polsce. W tym celu dokonano krytycznej analizy literatury przedmiotu oraz analizy aktów prawnych. Zdiagnozowano również wydajność fiskalną podatków i opłat lokalnych oraz przedstawiono skutki finansowe obniżenia górnych stawek podatkowych, udzielenia ulg i zwolnień, umorzeń, rozłożenia na raty oraz odroczenia terminu płatności przez gminy w relacji do dochodów ogółem i dochodów własnych w latach 2008–2017. Przeprowadzona analiza pokazała, że stosowane przez gminy władztwo podatkowe skutkowało zmniejszeniem dochodów budżetowych tych jednostek. Organy gmin decydowały się w szczególności na zmniejszanie górnych stawek podatkowych.
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