TAX POLICIES OF COMMUNES AND THEIR CLASSIFICATION 4 THE EXAMPLE OF THE COMMUNES OF THE KUJAWSKOPOMORSKIE VOIVODESHIP.

Objective: The aim of the study is to present the typology of tax policies in the field of real estate tax, their application on the example of communes in the Kujawsko-Pomorskie Voivodeship, and then to indicate on this basis the directions in which tax policies are evolving. Research method: Literature analysis, analysis of legal acts, comparative analysis. Conclusions: Based on the presented typology of tax policies and empirical data collected in the territory of the Kujawsko-Pomorskie Voivodeship, it can be concluded that in the examined period communes changed their policies towards a passive policy. This happens both in the sphere related to residents and in the sphere related to economic activities. The change most often drifted towards a typically fiscal policy. Limitations and challenges: In the process of calculating the indicators of commune activity in individual spheres proposed by the author, the fiscal importance of individual subjects of taxation was not taken into account. What is more, the proposed activity indicators do not take into account additional tax reliefs and exemptions introduced by communes. In subsequent works, extension of the analysis to include these elements may be considered. Practical implications: The article proposes instruments for assessing the tax policies of communes and presents the basic trends in changes to these policies in recent years. The study has shown that communes have been limiting their activity in this field. It may constitute the basis for further research to explain the indicated trends, and in itself may be an impulse to change the system of local levies or the system of financing communes to such that would give communes greater freedom in creating their own tax policies. Social implications: In essence, the tax policies of communes are to influence the inhabitants of a given territory as well as local entrepreneurs conducting business activity in this territory through the local taxation system. The study, which focuses on tools for assessing communes from the perspective of their tax policies, provides society with instruments to assess local government units and increase the transparency of policies in this area. Originality: The article is a new, operationalized look at the classification of tax policies pursued by Polish communes. At the same time, on the basis of empirical data, the directions of changes in the local tax policies were indicated. [ABSTRACT FROM AUTHOR]

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