(In)effective tax policy vs. fiscal (un)sustainability: evidence from Polish municipal government level
by Alina Klonowska; Tomasz Uryszek
International Journal of Monetary Economics and Finance (IJMEF), Vol. 14, No. 6, 2021

Abstract: The main goal of the paper is to investigate the impact of tax preferences on the fiscal sustainability of Polish communes. Such a goal is accompanied by the following research hypothesis: resignation from tax preferences would enable obtaining a primary budget surplus in the municipal government sector in Poland. The research period covers yearly observations and estimations made between 2003 and 2018. Empirical evidence confirms the research hypothesis to be true. We found out that Polish communes should strive to stabilise the level of public debt and avoid excessive indebtedness. What is important, the communes would not have to abandon the use of all fiscal instruments (including reliefs and exemptions) to reach this goal. It would be enough to be more responsible about using fiscal tools and to make more effort to collect tax liabilities.

Online publication date: Tue, 04-Jan-2022

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Monetary Economics and Finance (IJMEF):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com