Strategia podatkowa władz samorządowych jako czynnik stymulujący rozwój lokalny
Local tax strategy as a factor of stimulation of local development

Summary/Abstract: This article aims to answer the question about the possibility of using tax strategies as an instrument of local intervention. The article presents local taxes and charges, as an instrument of indirect impact in stimulating development. Reference was made to the wording of the concept, the factors determining the formation of the strategy, as well as goals which posed before tax strategy. With these arguments, which arise from the considerations of a theoretical nature, the analysis of legislation and financial data (time series), the answer to the research question is in the affirmative, which allowed the indication of the approach to the construction of the municipalities and tax strategies to attempt to define the factors to be taken into account at its creation, as well as links with the overall strategy of the municipality.

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