<abstract xmlns="http://www.w3.org/1999/xhtml"><p>The concept of tax competition has been successfully applied in an analysis conducted in several European countries, but so far it has not been systematically tested either in Poland or in other countries of Central and Eastern Europe. There are two types of competition discussed in the article: classic competition for mobile tax base and ‘yardstick competition’, in which local politicians compete for political capital being related to the comparison of tax rates with neighbouring municipalities. It is expected that in Poland the ‘yardstick competition’ is more important from the classic competition for the mobile tax base.</p></abstract>

The concept of tax competition has been successfully applied in an analysis conducted in several European countries, but so far it has not been systematically tested either in Poland or in other countries of Central and Eastern Europe. There are two types of competition discussed in the article: classic competition for mobile tax base and ‘yardstick competition’, in which local politicians compete for political capital being related to the comparison of tax rates with neighbouring municipalities. It is expected that in Poland the ‘yardstick competition’ is more important from the classic competition for the mobile tax base.

<bold>Local Tax</bold> Competition in Poland?

Department of Local Development and Policy, University of Warsaw

Miscellanea Geographica

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

{"article-title":{"bold":"Local Tax","content":"Competition in Poland?"}}

The concept of tax competition has been successfully applied in an analysis conducted in several European countries, but so far it has not been systematically...

Local Tax Competition in Poland?

Online veröffentlicht: 08. Nov. 2016

Seitenbereich: 37 - 43

Eingereicht: 17. Jan. 2016

Akzeptiert: 11. Okt. 2016

DOI: https://doi.org/10.1515/mgrsd-2016-0018

Schlüsselwörter
Tax competition, local taxes, tax policy, local government, local finance, yardstick competition

© 2016 Paweł Swianiewicz et al., published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Local Tax Competition in Poland?

Online veröffentlicht: 08. Nov. 2016

Seitenbereich: 37 - 43

Eingereicht: 17. Jan. 2016

Akzeptiert: 11. Okt. 2016

DOI: https://doi.org/10.1515/mgrsd-2016-0018

SchlüsselwörterTax competition, local taxes, tax policy, local government, local finance, yardstick competition

© 2016 Paweł Swianiewicz et al., published by De Gruyter Open

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Schlüsselwörter
Tax competition, local taxes, tax policy, local government, local finance, yardstick competition