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
Related Articles
- EP ID EP195114
- DOI -
- Views 109
- Downloads 0
Wykorzystanie wielosektorowych modeli makroekonomicznych w modelowaniu krajowych systemów energetycznych / The Use of Multisectoral Macroeconomic Models in National Energy Systems Modelling
Energy models are an important research tool for socio-economic development, especially in the context of the energy security, natural resources depletion and the climate policy. The purpose of this paper is to identify...
New European space strategy in the light of modern challenges for ensuring the most efficient exploration and use of outer space
The geopolitical scene of space activities fluctuates as more and more actors are engaged in exploration and use of outer space in many revolutionary ways. These changes have to be reflected in future European space stra...
Mater familias. Scritti romanistici per Maria Zabłocka. A cura di Zuzanna Benincasa, Jakub Urbanik, con la collaborazione di Piotr Niczyporuk, Maria Nowak Varsavia 2016, XXXIII+1205 ss. (=Supplement XXIX to The Journal of Juristic Papyrology)
-
Zdolność do czynności prawnych przedsiębiorcy jako osoby fizycznej
The aim of this article is to demonstrate the thesis that is not necessary to have full capacity for legal acts to be an entrepreneur. A natural person who carries out business activity may perform legal acts through a l...
Kadry wojskowej służby wymiaru sprawiedliwości i ich szkolenie w Polsce w okresie międzywojennym – podstawy prawne
From the early beginning, polish military justice system needed well educated lawyers. First polish military judges and prosecutors came from armies of former polish invaders, especially Austrian and German. It was obvio...