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- W4311392381 abstract "It can be assumed that the main objective of the tax policy – both from the macro- and microeconomic perspective – is the implementation of the fiscal function of taxes, consisting in the accumulation of tax revenues to fulfil the tasks and functions of public finance sector entities. Tax revenues are used to finance budget transfers, e.g. to the public sector, while affecting the allocation processes between taxpayers and the public finance sector. Taxes and the tax system also perform non-fiscal functions of taxation, influencing – inter alia, through tax allowances and tax exemptions – the implementation of various stimulus, economic and social objectives (often overextended and mutually contradictory). An example of non-fiscal goals of taxation is the use of tax instruments to influence changes in the economic or social structure at the municipality level. The amount of revenue obtained by municipalities from local government taxes and fees in Poland was influenced by the tax policy pursued by municipalities and the resulting reduction of the maximum tax and fee rates, which are tools for supporting local systemic development." @default.
- W4311392381 created "2022-12-26" @default.
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- W4311392381 date "2022-12-14" @default.
- W4311392381 modified "2023-10-17" @default.
- W4311392381 title "Local Tax Strategy and Its Components and the Formation of Investment Competitiveness of the Municipality" @default.
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- W4311392381 doi "https://doi.org/10.32084/bsawp.4483" @default.
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