Polityka podatkowa gmin w kontekście samodzielności finansowej
Tax policy of municipalities in the context of financial independence

Summary/Abstract: The aim of the article was to assess the impact of fiscal policy on the income of Polish municipalities in 2012-2015. The analyzes of the possibilities of realizing the independent profit-making economy of Polish communes were made in relation to total income and own incomes. The impact of the tax policy was assessed with particular emphasis on the reduction of upper rates and the concessions, deferrals, exemptions and exemptions in real estate and agricultural taxes. An analysis of the impact of the allowances, exemptions and redemptions applied to the municipality’s own incomes, as regards transport tax and inheritance and donations tax to which the municipality has no total tax authority, is also presented. The changes in the structure and dynamics of municipal income levels and the effects of tax policy were also assessed. The conducted research has shown the real scope of the tax authority of the communes and pointed out the importance of tax policy effects for the autonomy of municipalities.

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