Assessment of economic activity in Poland in the light of selected tax revenues
2019
Furman, L., State Higher Vocational School Stanislawa Pigonia in Krosno (Poland)
Economic activity is very important today, because it allows to increase economic development and economic growth. The literature presents different approaches to the assessment of economic activity. In this article the analysis of economic activity in various regions of Poland has been undertaken. In order to assess this activity, income taxes were selected, and were considered to be the right economic barometer to identify which of the regions best develop and produce in economic activity. The presentation of this subject matter will allow for proper shaping of economic policy in Poland in future. At the beginning, the hypothesis was put forward that the economic activity in the Member of Parliament is strongly diversified. In order to verify the hypothesis, the shares in tax revenues that are transferred from the state budget to the administrative unit, i.e. the voivodeship, were selected. In particular, the analysis covered shares in income in personal income tax and corporate income tax. The main part analyses statistical data on the development of shares in income taxes per capita in each voivodeship. The analysis covered a five-year period from 2013 to 2017. Finally, conclusions were drawn from the analysis carried out.
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