Język Polski
English
Published
:
2017-12-30
Fiscal Efficiency of Forest Tax in Polish Communes (the Case of Pniewy Commune)
Paweł Szymański
Abstract
The contribution of specific local taxes in the commune's own revenues varies greatly. One of the least fiscally efficient taxes is the forest tax. This variation could justify accusations of an unjust distribution of the tax burden between taxpayers. The author describes the legal structure of the forest tax and explains its sig-nificance for budget revenues of Pniewy commune in 2013- 2015. After making an attempt to identify causes of the low fiscal efficiency of the forest tax, the author discusses the current situation, taking into consideration economic and environmental factors. (original abstract)Keywords:
Local taxes, Local revenues, Local government finance, ForestryDetails
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Szymański, P. (2017). Fiscal Efficiency of Forest Tax in Polish Communes (the Case of Pniewy Commune). The WSB University in Poznan Graduate Research Journal, 17(17), 49–67. Retrieved from https://journals.wsb.poznan.pl/index.php/dnswsb/article/view/421