Czy tax expenditures stosowane w podatkach państwowych mają wpływ na dochody JST? Przyczynek do dyskusji
Do tax expenditures used in the state taxes affect incomes of the self-government units? a contribution to the discussion

Summary/Abstract: Tax expenditures are indirect public spending, which are created as a result of applying special tax reliefs, realizing specific social and economic goals and bringing financial benefits only for selected taxpayer groups. They can be found in the structure of all taxes, both state and local ones. They are not subject to the control proper to other public spending, and their introduction does not encounter restrictions resulting from the budget procedure. Making use of tax expenditure creates a fiscal illusion, above all with reference to the amount of public spending (e.g. seemingly reducing them, introducing a part of expenses outside the budget), at the same time reduces tax incomes by specific ways. A current debate on tax expenditures and their impact on the budget revenue is above all focused on the state taxes and the problems of the government subsector resulting from this. It is very rare that the discussion goes beyond this area and concerns the self-government subsector. If it is entered into, it focuses only on the analysis of the local budget losses resulting from the use of tax expenditures within the local taxes. The impact of the local tax expenditures on the self-government units’ (JST) own income can be, however, to a limited extent, controlled by the self-government units. After all, taking into consideration the fact that in JST own incomes, the incomes from the shares in the state income taxes constituted about 42,1% (CIT 6,5% i PIT 35,6%) in 2014, then one should ask a question concerning the impact of tax expenditures used in the state taxes on JST own incomes. It is very important due to the fact that the self-government units do not have any, even limited tax control in this respect. They do not have an opportunity to shape their amounts either. The aim of this article is to analyze the budget consequence of using the tax expenditures in the state income taxes from the point of view of the JST incomes. This study, at the same time, is an attempt to answer the question: how much does the use of the constructions included in the tax expenditures category in the Polish tax system cost the local society. The text was prepared based on the literary studies and the data analysis published by the Ministry of Finance.

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