DECENTRALIZACJA WŁADZTWA PODATKOWEGO W POLSCE
DECENTRALIZATION OF FISCAL AUTHORITY IN POLAND

Summary/Abstract: Creating more autonomous sources of revenue for the local government units is an all European trend which has been to a big degree neglected in Poland in spite of all the potential benefits that if offers. The article discusses the de lege lata and de lege ferenda aspects of decentralization of the fiscal authority in Poland both from theoretical and practical point of view. The author points out, that the level of fiscal decentralization in Poland is not fully satisfying in terms of the standards set up by the European Charter of Local Self-Government on the level of a district and region. Also, a further decentralization could be very positive for regions, which would be capable of taking advantage of these instruments and generally neutral for the other ones. The bigger empowerment of the local government units in respect to fiscal authority is appropriate from the point of view of economical effectiveness of Polish economy, and would also be a more perfect implementation of the subsidiarity rule, which stipulates that all the decisions should be done at the level possibly closest to the citizen. This article contains proposals of reform of Polish tax system in terms of empowerment of the local self-governments, creating the tools allowing better use of their local qualities, and decreasing of the fiscal burdens on their territory. Also dangers of fiscal decentralization (such as greater disproportions in income levels among different regions and disorganization of Polish fiscal system) are pointed out, together with proposals of means designed for minimizing or possibly eliminating these potential issues. These means are largely derived from institutions widely used in the United States and the European Union to limit the disproportions of development of different regions.

• Details
• Contents