The Politics of Local Tax Policy-Making in Poland

• Main Author: Swianiewicz Paweł
• Format: Article
• Language: English
• Published: Sciendo 2016-06-01
• Series: NISPAcee Journal of Public Administration and Policy
• Subjects: local government; local taxes; tax policies; mayor; local council
• Online Access: https://doi.org/10.1515/nispa-2016-0008

The paper answers two basic questions: To what extent is tax policy an important item of the local political agenda in Polish municipalities ? Is it a subject of intense debates at city hall and local councils or is it accepted as a routine exercise ? The results suggest that the issues related to local taxes play a relatively marginal role compared to issues such as the location of major investments. However, the importance of taxes in local debates increases in those local communities in which the tax yields collected are larger and in the case of those taxes which are paid by a wider group of tax payers.Who governs in local tax-policy-making ? According to local provisions the proposal of tax resolution is submitted by the mayor, and the local council makes the final decision. But empirical findings suggest that the practice follows the “strong mayor” model, in which the local political leader, supporter by his staff of the financial department, is more influential than the councilors.