Preferencje w lokalnych podatkach majątkowych a zachowania podmiotów gospodarczych
Journal Title: Studia Prawno-Ekonomiczne - Year 2016, Vol 0, Issue
Abstract
The primary objective of fiscal policy both in terms of macro-and microeconomic function is the implementation of fiscal taxes boil down to revenue collection to implement the tasks and functions associated with public finance sector entities and the wider public sector. Tax revenues are also used to finance transfers both within the industry and to entities outside the public sector, thus contributing to the allocation of resources between taxpayers and unions public law – state and local government authorities. Taxation is the realization of non-tax functions (stimulatory), receiving the goal of shaping social and economic behavior of taxpayers. An illustration of non-fiscal objectives of tax policy is a focus on local government actions which implies a change or transformation of the current state of the phenomena and socio-economic relations, or their cessation or limiting their scale. As part non-fiscal tax purposes shall be inserted into the simulation function support equally the objectives of social and economic by encouraging taxpayers to take certain behaviors. In the area of tax stimulation of the local economy can handle issues such as the structure and forms of doing business, creating and shaping investment decisions, financial and consumer taxpayers, and eventually also the attraction of foreign capital.
Authors and Affiliations
Tomasz Wołowiec, Mirosław Cienkowski
Keywords
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