An analysis of economic development in the light of selected tax revenues in the years 2011–2015 in Podkarpackie Voivodeship

Abstract

The article focuses on a very important issue in the local economy, which is economic development. Creating economic  development depends on many factors, including taxes. The tax system is primarily to stimulate consumption and investment and thus  contribute to the activity of economic entities. These entities, through conducting their activities, contribute to the economic development  of the area. Data on tax revenues from corporate income tax, personal income tax, Value Added Tax allow to assess economic  development in the area. With regard to this issue, data on tax revenues in the years 2011–2015 in Podkarpackie Voivodeship were collected and analysed. The study included the use of the following statistical indicators: personal income tax revenue in individual  poviats per capita (in PLN), corporate income tax in individual poviats per capita (in PLN), Value Added Tax in different poviats per capita  (in PLN), the dynamics of personal income tax revenue in individual poviats, the dynamics of corporate income tax revenue in individual  pviats, the dynamics of Value Added Tax revenue in individual poviats, as well as personal, corporate income tax revenue and Value Added Tax revenue per a poviat resident compared to the average income per capita in Podkarpackie (in %). On the basis of the conducted study, adequate conclusions were formulated.