Open AccessThe Application of Tax on Means of Transport in Local Tax Policy in Poland. Evidence of City Counties
Author(s) -
Paweł Felis,
Henryk Rosłaniec
Publication year - 2019
Publication title -
journal of management and financial sciences
Language(s) - English
Resource type - Journals
eISSN - 2657-5612
pISSN - 1899-8968
DOI - 10.33119/jmfs.2017.28.1
Subject(s) - revenue , public economics , value added tax , economics , diversification (marketing strategy) , direct tax , tax reform , tax policy , ad valorem tax , tax revenue , economic policy , business , accounting , marketing
Tax on means of transport is one of the own revenues of city counties in Poland. They may affect its construction within the scope defined by the legislator. The authors of the article examined and evaluated the volume, stability and diversification of the significance of revenues achieved by city counties on account of tax on means of transport and discussed the significance of certain factors determining their level. Among these factors the local tax policy deserves a special attention. Therefore, the authors examined the scale of application of instruments of the local tax policy as well as their practical effectiveness reflected by the budget revenue growth in the subsequent periods. The following methods were used: descriptive statistics, correlation analysis, classical Pearsons independence test or Spearmans rho correlation test. The article also presents econometric models illustrating the effects of tax policy in relation to particular categories of tax payers of tax on means of transport.