Diagnoza skutków polityki podatkowej gmin w Polsce w latach 2003–2015
The issue of maximization of own revenue potential and the tax policy of municipalities in Poland in the years 2003–2015

Summary/Abstract: The aim of this article is to examine and evaluate the nature and financial effects of fiscal policy performed by the municipalities in Poland in the years 2003–2015, taking into account selected factors that determine the policy. The analysis was conducted in relation to particular local taxes, and then the tax policy as a whole was evaluated. The study was based on the data gathered by the Ministry of Finance and the Central Statistical Office. It can be concluded that despite the negative consequences of forgoing of the part of own revenues in the form of budgetary imbalances and rising debt, municipalities conducted fairly liberal tax policy and did not aim to maximize their own revenues.

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