Tax Policy of the Commune as an Example of Local Public Policy – Goals, Opportunities, Conditions

Journal Title: Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu - Year 2017, Vol 77, Issue 6

Abstract

Public policy refers to ways in which public authorities deal with public issues. It is connected with the functioning of the state and local government. The author follows the approach proposed by B.G. Peters, who assumes that public policy includes ideas for solving public problems, public actions (realized through specific instruments) and results. The aim of this article is to analyze local public policy pursued by the local government in the field of tax policy. In the first part, characteristics of local public policy are described as objectives of the local government. The author’s attention focuses on the basic stages of public policy, its instruments and its link to public problems. The second part is devoted to tax policy, its objectives and determinants. In the third part the author presents effects of the tax policy conducted by communes in the period 2007-2015.

Authors and Affiliations

Ewelina Piekarska

Keywords

Related Articles

Change as an element of risk in local government units

The aim of the article is to indicate change as a risk factor, as well as, present approaches related to risk management in the process of making changes in local government units. In this article, a discussion was held...

Systemy gwarantowania depozytów w państwach afrykańskich i ich znaczenie dla stabilności systemu finansowego

Przedmiotem rozważań w niniejszym artykule jest kwestia gwarantowania depozytów w Afryce, z uwzględnieniem panafrykańskich systemów tworzonych w ramach unii gospodarczych funkcjonujących na tym kontynencie. Tworzenie sys...

Innovation: An Unconventional Perspective

Innovation as a means of gaining competitive economic advantage has garnered a great deal of recent scientific and popular interest in both the United States and in Poland. For example, a January 19, 2015, exploration of...

Znaczenie regulacji zawartych w SSM i SRM w zabezpieczeniu stabilności finansowej sektora bankowego w Unii Europejskiej

W odpowiedzi na kryzys finansowy lat 2008-2009 kraje Unii Europejskiej powołały do życia Jednolity Mechanizm Nadzorczy oraz Jednolity Mechanizm Restrukturyzacji i Uporządkowanej Likwidacji. Ich zadaniem jest zapewnienie...

The Contribution of Destination Management Organizations to Regional Development in Slovakia and Poland: A Comparative Analysis

Tourism is one of the fastest growing sectors of the economy both in the European Union and in the world. Slovakia and Poland are unique countries with a similar history and conditions for tourism development. Slovakia,...

Download PDF file
  • EP ID EP274451
  • DOI -
  • Views 83
  • Downloads 0

How To Cite

Ewelina Piekarska (2017). Tax Policy of the Commune as an Example of Local Public Policy – Goals, Opportunities, Conditions. Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu, 77(6), 101-113. https://europub.co.uk/articles/-A-274451