Iluzje fiskalne w ujęciu porównawczym: synteza wyników badań w Polsce na tle nowych podejść i badań empirycznych wybranych krajów

Autor

DOI:

https://doi.org/10.18778/1508-2008.24.09

Słowa kluczowe:

decentralizacja fiskalna, iluzje fiskalne, relacje fiskalne państwo–samorząd, podatki lokalne

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.

Pobrania

Brak dostępnych danych do wyświetlenia.

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Opublikowane

2021-06-30

Jak cytować

Guziejewska, B. (2021). Iluzje fiskalne w ujęciu porównawczym: synteza wyników badań w Polsce na tle nowych podejść i badań empirycznych wybranych krajów. Comparative Economic Research. Central and Eastern Europe, 24(2), 7–21. https://doi.org/10.18778/1508-2008.24.09

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