||Property Tax and the Fiscal Independence of local government in Poland
||Gluszak, Michal; Bartlomiej Marona
||In order to provide a sufficient level of public services, a municipality - as a basic unit of local government in Poland - must be supplied with an adequate level of regular revenues. In a long run the level should rise proportionally to the development of the region. The main purpose of this article is to describe a role of recurrent taxes on immovable property in local government revenues in Poland. In the first part of the paper, we address the problem from international perspective, and examine revenues from recurrent taxes on immovable property in OECD countries. In the second part of the paper, we:(i) explore differences in property tax policy at local level, (ii) analyze similarities between local municipality in Poland with the use of cluster analysis,(iii) analyze relations between tax policy and tax revenues.
|Year of publication:
Gluszak, Michal; Bartlomiej Marona (2014).
Property Tax and the Fiscal Independence of local government in Poland. 21st Annual European Real Estate Society Conference in Bucharest, Romania,