REPOZYTORIUM UNIWERSYTETU
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Tytuł: Municipal Tax Policy in State Emergencies
Autorzy: Dowgier, Rafał
Olechno, Artur
Grabowska, Sabina
Słowa kluczowe: extraordinary measures
local government
tax policy
taxes
Data wydania: 2024
Data dodania: 3-kwi-2024
Wydawca: Faculty of Law, University of Białystok; Temida 2
Źródło: Białostockie Studia Prawnicze, Vol. 29 nr 1, 2024, s. 147-160
Abstrakt: A significant part of the revenue supplying municipal budgets in Poland comes from taxes that are subject to municipalities’ constitutionally enshrined powers. This income is mainly generated by contributions connected with the right of property ownership, among others. Apart from a fiscal function, taxes may also stimulate specific processes. Positive stimulation within the scope of tax policy is mainly based on various types of tax preferences. They may be applied as a tool of tax policy which fulfils specific economic and social objectives. These issues have become particularly important during emergencies taking place in the state, such as the COVID-19 pandemic, the migration crisis or the war in Ukraine. In the wake of the recent occurrence of such types of quasi-extraordinary measures, it is reasonable to ask a question about the need to adjust the legal limits of municipal tax powers in this regard. Concurrently, the necessity to maintain balance between support provided to specific categories of entities and the financial needs of municipalities may not escape notice. The Polish experience shows that as a consequence of emergencies, ad hoc solutions of a merely occasional nature have been introduced to the tax law system. Hence a thesis may be formulated according to which it is reasonable to approach this kind of phenomenon in a systemic way, which should be reflected in the introduction of standard and stable tools that could enable municipalities to undertake specific action. The purpose of this study is to verify this assumption, relying, most of all, on the experiences and needs that have emerged in Poland in recent years.
Afiliacja: Rafał Dowgier - University of Bialystok, Poland
Artur Olechno - University of Bialystok, Poland
Sabina Grabowska - University of Rzeszów, Poland
E-mail: Rafał Dowgier: r.dowgier@uwb.edu.pl
Artur Olechno: a.olechno@uwb.edu.pl
Sabina Grabowska: sgrabowska@ur.edu.pl
URI: http://hdl.handle.net/11320/16281
DOI: 10.15290/bsp.2024.29.01.09
ISSN: 1689-7404
e-ISSN: 2719-9452
metadata.dc.identifier.orcid: 0000-0003-1583-086X
0000-0003-2594-0376
0000-0003-0530-708X
Typ Dokumentu: Article
metadata.dc.rights.uri: https://creativecommons.org/licenses/by-nc-nd/4.0/
Właściciel praw: © 2024 Rafał Dowgier, Artur Olechno et al published by Sciendo. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.
Występuje w kolekcji(ach):Artykuły naukowe (WP)
Białostockie Studia Prawnicze, 2024, Vol. 29 nr 1

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