Expertise by the Institute for Financial Research and Analyses provided a way to respond to the question of what steps should be taken by the President of the City of Rzeszów, as a tax authority, in order to increase the number of taxpayers on transport.
The aim of the work was in particular to show the influence of an eventual decision by Rzeszow city authorities to reduce the rate on the transport tax on such taxpapers within the administrative city limits. Analysis was also done on issues related to the tax such as the stability of revenues, influence on the value of general subsidies due the city, and the reduction of financing available for the city.
The expertise was produced in two complementary parts, presenting both the direct results of a tax reduction on transport as well as the potential spectrum of side effects consequent to this decision.
The time period analyzed included the years 2007, 2008, and 2009. This provided a way to evaluate the yield of the selected budget flows and to capture the trends over time of their influence on the total size of the budget. The research was supported by case studies, references to the authors’ empirical work, and covered the entire population of the communes within the Rzeszow District, making it possible to study the local market to identify the entities with the greatest potential attractiveness as seen through the prism of the criterium of tax on transport.
Authors:
Dr Tomasz Skica – expert in public finance
Dr Andrzej Kiebała – expert on tax law
Prof. Dr Tomasz Wołowiec – expert in public finance, budget policy, tax policy and tax systems.
