Skutki udzielania ulg, umorzeń i zwolnień przez organy podatkowe gmin
The Effects of Granting Tax Credit, Remission and Redundancies by the Tax Authorities of Municipalities

Summary/Abstract: Purpose – Assessment of the possibilities and the use of fiscal instruments by the municipality and determine the current and potential impact of the use of these instruments from the point of view of the budget. Design/methodology/approach – The study group used conventional methods for social sciences which are the methods of empirical cognition, and in particular the observation, comparison and measurement that is based on the years 2009–2014 time series. Findings – Studies have allowed identify the position of taxation as an instrument of fiscal policy of communities. Moreover they showed how the municipality implement realize granting tax credit, remission and redundancies. Originality/value – The study shows the use of municipal tax policy as a function of stimulating and intervention, and the effects of granting tax credit, remission and redundancies.

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