Empiryczna weryfikacja pozafiskalnych funkcji podatków na przykładzie gmin powiatu leszczyńskiego
Empirical verification of non-fiscal functions of taxes illustrated with an example of communes of Leszno county

Summary/Abstract: The main aim of the articles was to verify empirically the use of local taxes by self-governments as a tool of supporting the development of communes of Leszno County. A study was conducted to determine if self-government authorities used local taxes as instruments of stimulating development of communes between 2009-2012 within the scope of the power to tax granted to them. The most important instrument used for pro-developmental aims is the property tax. A commune that benefited from this tax at the lowest level was Wijewo. The rates of the property tax in this commune in the period studied were the highest among the communes studied. In contrast, the commune of the lowest rates of the tax and at the same time, the most well-developed one, was Włoszakowice. It may be presumed that adopting low rates of property tax was an indication of actions of this commune taken towards development of entrepreneurship on its territory and, as a result, development of the whole commune.

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