Polityka podatkowa gmin i miast na prawach powiatu w zakresie podatku od nieruchomości a wspieranie przedsiębiorczości przez samorząd terytorialny

• Authors: Monika Korolewska

Title variants

EN

Local government property tax policy in the context of supporting entrepreneurship in Poland

Abstracts

EN

The article looks at the links between local government tax policy related to commercial real estate and number of businesses operating in the analysed group of local government units. First, the author examines the data on local government revenues from the tax on real estate between 2007 and 2012. Next, the results of the research on the tax rate of property tax on buildings used for economic activities are presented. The research was conducted in 2012 by the Bureau of Research. In the final section, the correlation between the property tax on commercial buildings and the number of businesses operating in the area is discussed.

Keywords

EN

taxation; property tax; tax policy; Poland; entrepreneurship; local government

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Studia BAS
• Year: 2014
• Issue: 1(37)
• Pages: 85-108

Dates

published

2014

Contributors

author

Monika Korolewska

• Kancelaria Sejmu. Biuro Analiz Sejmowych

Identifiers

Biblioteka Nauki

14526343