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Autor
Guziejewska Beata (University of Lodz, Poland)
Tytuł
A Comparative Approach to Fiscal Illusions : a Synthesis of the Conclusions from a Polish Study in Relation to New Ideas and Empirical Research in Selected Countries
Iluzje fiskalne w ujęciu porównawczym : synteza wyników badań w Polsce na tle nowych podejść i badań empirycznych wybranych krajów
Źródło
Comparative Economic Research, 2021, vol. 24, nr 2, s. 7-21, tab., bibliogr. 40 poz.
Słowa kluczowe
Decentralizacja, Polityka fiskalna, Podatki lokalne
Decentralization, Fiscal policy, Local taxes
Uwagi
Klasyfikacja JEL: H70, H71, H77
summ., streszcz.
Research project financed by Poland's National Science Center, under Grand Opus, Dec-2014/13/B/HS4/00162, "The role of the system of financing local government in the creation and perpetuation of fiscal illusion. Complementarity of qualitative and quantitative methods".
Abstrakt
Przedmiotem artykułu są iluzje fiskalne w zdecentralizowanych systemach finansów publicznych. Pojawienie się bowiem w systemie niezależnego i autonomicznego ogniwa jakim są finanse samorządu terytorialnego powoduje nowe problemy. W artykule przedstawiono syntezę wyników badan empirycznych poświęconych rodzajom i zakresowi iluzji fiskalnych wśród polskich radnych, w której główny nacisk położono na aspekty jakościowe analizowanego zjawiska. Wnioski z badań poświęconych Polsce skonfrontowano z nowymi nurtami badań oraz nowym spojrzeniem na problem, które ukazały się w ostatnich latach. Celem artykułu jest usystematyzowanie dotychczasowego stanu wiedzy w kontekście wybranych badań empirycznych, sformułowanie postulatów dla praktyki i decydentów publicznych oraz wskazanie na kierunki pożądanych badań w przyszłości. W artykule wykorzystano metodę desk research oraz doświadczenia i subiektywne spojrzenie badawcze nabyte w toku realizacji projektu poświęconego iluzjom fiskalnym. W trakcie tych badań potwierdzono główną tezę, że system finansowania samorządu terytorialnego oparty na dochodach o charakterze transferów z budżetu państwa wpływa na powstawanie i utrwalanie iluzji fiskalnych. (abstrakt oryginalny)

This article examines fiscal illusions in public finance systems where decentralization involving the introduction of an independent and autonomous component of local government funding brings new problems. It presents a synthesis of the findings from a Polish empirical study that set out to determine the types and extent of fiscal illusion among Polish councillors, focusing on the qualitative aspects of the phenomenon. It also compares the findings with other streams of research and new approaches to fiscal illusion. The purpose of the article is to systematise the knowledge of fiscal illusion based on selected empirical studies, to formulate proposals for practitioners and public decision-makers, and to highlight areas for future research to address. The article was prepared using a desk research approach and the author's own experiences and research perspective formed during the study of fiscal illusions. The findings presented in the article corroborate its main thesis that a local government funding system based on intergovernmental transfers contributes to the emergence and perpetuation of fiscal illusions. (original abstract)
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Biblioteka Główna Uniwersytetu Ekonomicznego w Katowicach
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Bibliografia
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Cytowane przez
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ISSN
1508-2008
Język
eng
URI / DOI
http://dx.doi.org/10.18778/1508-2008.24.09
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