Wybrane aspekty zarządzania przez podatki w jednostkach samorządu terytorialnego

Abstract

Taxes are an economic category of division. The realization of the fiscal function of taxes results in a significant scope of tax redistribution and at the same time ensures that state and local authorities’ financial as well as material requirements for operation are met. The fiscal function of taxes has also a second dimension - a dimension of economic as well as social impacts. These impacts are accepted even on the grounds of contemporary economic liberalism. The recreation of local governments on a communal level in 1991 and creation of such entities on county and regional levels in 1999 resulted in new challenges which faced both local and regional authorities insofar as preparation and implementation of socio-economic development strategies was concerned. Underlying assumptions of such a strategy should provide for mechanisms of creating favourable conditions for investors who could, in turn, create new jobs and thus stimulate economic development on both local and regional level.