Finansowe konsekwencje realizacji reformy „Polski Ład” w gminach miejskich na przykładzie gminy Krotoszyn

Mateusz Janiak

doi:10.58683/dnswsb.1949

Published : 2024-05-27

Financial Consequences of the Implementation of the “Polski Ład” Reform in Urban Communes on the Example of the Krotoszyn Commune

Mateusz Janiak

DOI: https://doi.org/10.58683/dnswsb.1949

Abstract

The article focuses on the controversial "Polski Ład" reform and the effects of its introduction from the perspective of local government units, using the example of Krotoszyn. The "Polski Ład" program is one of the largest events regarding public finances in the history of Poland. Changes in the forms of income settlement, especially in the case of personal income tax (PIT), are very radical and will bring long-lasting effects. The article attempts to analyze how the introduced reforms, especially regarding income tax and the tax-free amount, influenced the structure of the budget of the commune and the city of Krotoszyn in 2022, as well as investment plans. Given that there are few studies on the impact of the “Polski Ład” on the state of local finances, the results obtained may be a good starting point for further research.

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Janiak, M. (2024). Financial Consequences of the Implementation of the “Polski Ład” Reform in Urban Communes on the Example of the Krotoszyn Commune. The WSB University in Poznan Graduate Research Journal, (ONLINE FIRST). https://doi.org/10.58683/dnswsb.1949

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