Diferenciacija fiskalnih učinkov lokalne davčne politike v državah, ki uporabljajo območno obdavčenje nepremičnin: primer Poljske
DOI:
https://doi.org/10.4335/19.3.521-541(2021)Ključne besede:
lokalna davčna politika, davek na nepremičnine, območna obdavčitev nepremičnin, orodja davčnega organaPovzetek
Prispevek obravnava razlike v finančnih učinkih lokalne davčne politike. Njegov cilj je bil preučiti učinke odločitev, sprejetih v okviru davčne uprave v državi, ki uporablja območno obdavčitev premoženja. Dokument potrjuje hipotezo, v skladu s katero je vpliv lokalne davčne politike na davčne prihodke lokalnih enot odvisen od socialnega in gospodarskega potenciala regij (na Poljskem imenovanih »vojvodstva«). Menimo, da so občine (v poljščini imenovane »gmine«) dejavnejše pri izvajanju lokalne davčne politike (tj. pri zmanjševanju stopenj davka na nepremičnine) v regijah, katerih socialni in gospodarski položaj je šibkejši. Statistične in ekonometrične analize so potrdile naše teoretične predpostavke in predložile dokaze, da je hipoteza pravilna. Z uporabo ekonometričnih modelov smo v tem prispevku uspeli identificirati tudi spremenljivke, ki pomagajo pri pojasnjevanju realnega obsega znižanj stopenj davka na nepremičnine.
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