Wpływ polityki podatkowej gmin na rozwój regionu na przykładzie województwa lubelskiego
Impact of communes fiscal policy on regional development basing upon Lublin Voivodeship

Summary/Abstract: Fiscal policy of communes is vested with basal tools including reduction of tax rates and charges. The main reason of tax cutting by communes are tax rates reductions which is determined by commune board annually. The non-statutory tax reliefs enforced by commune government organs have lesser effects in the reduction of commune income level. This paper identifies and assesses fiscal policy used by Lublin Voivodeship communes within two basal sources of tax incomes: real estate tax, rural tax as well as fiscal policy impact on the development opportunities of units and region where they are located.

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