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Problemy efektywnego zarządzania długiem samorządowym

100%
Otczyk G., Felis P.
Studia BAS
|
2021
|
issue 4(68)
171-194
EN
The article presents the issues of effective management of local government debt. Local government debt can be seen as an effect of accumulated budget inequality. The considerations in the article concern the analysis of the sources of financing the activities of local government units and the effectiveness of their use in the context of maintaining an appropriate level of liquidity and meeting statutory standards. For this purpose, financial data of local government units for the years 2010–2020 were examined. The study was enriched with the results of research on the budget policy of municipalities on which the authors worked in previous years. It made it possible to trace the tendencies in the field of debt policy in local government units and to establish the challenges faced by representatives of local government authorities.
2
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Zróżnicowanie fiskalnych skutków gminnej polityki podatkowej w Polsce

100%
Felis P., Otczyk G.
Studia BAS
|
2021
|
issue 1(65)
77-102
EN
The article explores the subject of diversification of local tax policy and its fiscal consequences in Poland in 2007–2019. It focuses on various types of municipalities and tax governance tools they use (establishing tax rates, applying tax exemptions and non-statutory reliefs). The analysed taxes include immovable property taxes (property tax, agricultural tax) and movable property ones (tax on means of transport). Theoretical and empirical analyses confirmed the hypotheses. Polish municipalities utilize tax governance tools on a small scale and their taxation policies differ depending on the category of local tax and the type of municipality.
3
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Diagnoza i ocena wybranych kierunków zmian opodatkowania nieruchomości mieszkaniowych w Polsce

61%
Felis P., Bernardelli M., Bem A., Makowska A., Kowalska M., Otczyk G.
Studia BAS
|
2023
|
issue 4(76)
163-190
EN
The property tax system in Poland has not been significantly reformed over the last 30 years. The article presents arguments for and against introducing selected solutions in Poland (such as value property tax, vacant property tax, tax on subsequent properties and taxation of housing funds). It aims to explain the influence of each solution on the real estate market and to indicate budgetary consequences for local government units.
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