Zróżnicowanie lokalnej polityki podatkowej gmin województwa małopolskiego
Diversification of the local tax policy of communes in the Małopolskie Voivodeship

Summary/Abstract: Background: The subject of the research is the implemented tax policy of communes and the factors that shape it. Foreign studies have confirmed that local taxes vary depending on the amount of the local tax base. Hence, the author’s attention is focused mainly on recognizing the relationship between the financial condition of a local government unit and the adopted tax policy of municipal authorities.Research purpose: The aim of the article is to analyze and evaluate the tax policy in individual types of communes, depending on the financial situation on the example of the Małopolskie Voivodeship. The author hypothesizes that the local tax policy of Polish municipal governments is determined by their financial condition.Methods: The article reviews the literature on local tax policy and its differentiating factors. The zero unitarization method was used to analyze data from the budgetary reports of local government units.Conclusions: The data analysis confirmed the relationship between a commune’s financial conditio and the local authorities’ tax policy. Higher taxes were usually enacted in the poorest communes, probably too poor to be able to give up some of the potential tax revenues. High taxes also occurred in the units with the best financial condition located near the Krakow agglomeration, where the possibility of bearing the tax burden was higher.

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