Tomasz Wolowiec, Dariusz Resko
Reduction of Tax Rates for the Stimulation Purpose vs. LGU’S Effectiveness Tax Strategy
Summary
The main purpose of this article is to evaluate the advisability of the use of tax preferences in local taxes as a means of stimulating economic and social development of the municipality. Assess the relevance and reasonableness of the use of preferences for the purpose of the stimulus was correlated with the proposal by the authors formulate an effective tax strategy. Included in this study, the strategy is harmonized tax structure. The actual content precedes theory and empirical analysis on the use by local government units (LGUs) solutions including tax preferences, as well as the consequences of these actions for the municipal fiscal management. The starting point for this analysis is to verify the secondary research, and multidimensional assessment of the effects of local government activity (domestic and foreign) in the field of tax policy.