Preferencje w lokalnych podatkach majątkowych a zachowania podmiotów gospodarczych
Preferences in the local property taxes and a decisions of local traders

Summary/Abstract: The primary objective of fiscal policy both in terms of macro-and microeconomic function is theimplementation of fiscal taxes boil down to revenue collection to implement the tasks and functionsassociated with public finance sector entities and the wider public sector. Tax revenues arealso used to finance transfers both within the industry and to entities outside the public sector, thuscontributing to the allocation of resources between taxpayers and unions public law – state and localgovernment authorities. Taxation is the realization of non-tax functions (stimulatory), receiving thegoal of shaping social and economic behavior of taxpayers. An illustration of non-fiscal objectivesof tax policy is a focus on local government actions which implies a change or transformation ofthe current state of the phenomena and socio-economic relations, or their cessation or limiting theirscale. As part non-fiscal tax purposes shall be inserted into the simulation function support equallythe objectives of social and economic by encouraging taxpayers to take certain behaviors. In thearea of tax stimulation of the local economy can handle issues such as the structure and forms ofdoing business, creating and shaping investment decisions, financial and consumer taxpayers, andeventually also the attraction of foreign capital.

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