TY - JOUR AU - Śleszyński, Przemysław PY - 2019/03/29 Y2 - 2024/03/29 TI - Proposition of Location Tax on Retailas a Way to Rationally Shaping the Services Network JF - Studies of the Industrial Geography Commission of the Polish Geographical Society JA - Prace KGP PTG VL - 33 IS - 1 SE - Articles DO - 10.24917/20801653.331.8 UR - https://prace-kgp.up.krakow.pl/article/view/20801653.331.8 SP - 106-116 AB - <p><strong> </strong>The article presents the concept of tax in retail activities for stationary stores, depending on the size of the sales area and the number of population at a distance from the place of sale (location tax). It was assumed that it is possible to shape the balance in terms of demand (population) and supply (sales area) in order to avoid the monopolisation of the market by the largest entities. A solution has been proposed that the smaller the population with access to a given store location, the lower the tax should be for facilities with a small sales area and higher for facilities with a larger sales area. In turn, with an increasing number of population, the tax amount would be equal to different values of the sales area. In other words, the construction of the tax implies preferences, i.e. a lower tax for small stores in small towns, but in principle their lack or a very small impact in big cities. The tax should have a positive impact on the shaping of the settlement structure and rationalising retail network.</p> ER -