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A Local Government Revenue System under Macroeconomic Pressure – The Case of Poland

dc.contributor.authorWalerysiak-Grzechowska, Katarzyna
dc.contributor.authorGuziejewska, Beata
dc.date.accessioned2021-09-09T09:35:09Z
dc.date.available2021-09-09T09:35:09Z
dc.date.issued2020
dc.identifier.citationGuziejewska, B., & Walerysiak-Grzechowska, K. (2020). A Local Government Revenue System under Macroeconomic Pressure – The Case of Poland. Prague Economic Papers, 29(1), 29-52. doi: 10.18267/j.pep.728pl_PL
dc.identifier.issn1210-0455
dc.identifier.urihttp://hdl.handle.net/11089/39009
dc.description.abstractThis study analyses macroeconomic factors, especially the level of GDP and its changes, in terms of their impact on the revenues of Polish local governments from 1999 to 2016. The importance of the factors in managing local finances is growing because of the increasing threats of globalisation and economies becoming more vulnerable to exogenous shocks. This article attempts to identify the structural weaknesses of the local government revenue system in Poland in the context of macroeconomic circumstances. It follows from our research that the property tax and general state grants are relatively insensitive to GDP changes and that they are capable of ensuring local revenue stability during a crisis. Greater sensitivity to economic fluctuations is shown by shared income taxes. The study analyses Central Statistical Office and Eurostat data using an advanced research approach, the key elements of which are cointegration analysis and a vector error correction model.pl_PL
dc.language.isoenpl_PL
dc.publisherPrague University of Economics and Businesspl_PL
dc.relation.ispartofseriesPrague Economic Papers;29(1)
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 Międzynarodowe*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/*
dc.subjectlocal government revenue systempl_PL
dc.subjectfiscal decentralisationpl_PL
dc.subjectlocal taxespl_PL
dc.subjectgrantspl_PL
dc.titleA Local Government Revenue System under Macroeconomic Pressure – The Case of Polandpl_PL
dc.typeArticlepl_PL
dc.page.number29-52pl_PL
dc.contributor.authorAffiliationUniversity of Lodz, Lodz, Polandpl_PL
dc.identifier.eissn2336-730X
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dc.identifier.doi10.18267/j.pep.728
dc.disciplineekonomia i finansepl_PL


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