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Gospodarka gruntami w małych miastach na podstawie stawek podatku od nieruchomości w gminach miejskich województwa pomorskiego

100%
Sekuła A.
Studia Ekonomiczne
|
2013
|
vol. 144
241-252
EN
The aim of the article was to analyze the amount of property tax rates in the part relating to land. Small towns that are urban municipalities were analyzed. The results led to the conclusion that tax rates are not considered as a competitiveness factor. They fulfill fiscal functions and increase budget revenue. The average rates of land property tax for business amounted to 90% of the maximum value, in other cases - 70%.
2
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The Limits of the Freedom of a Commune Council in Determining and Differentiating of Property Tax Rates

84%
Ofiarski Z.
Central European Review of Economics & Finance
|
2018
|
issue Vol. 27, No 5
53-66
EN
The power of communes to impose taxes, which is guaranteed in the Constitution of the Republic of Poland and the European Charter of Local Self-Government, includes the competences of a commune council to determine and differentiate the rates of property tax. Using the legal dogmatic method and, additionally, the empirical-analytical method, the study presents and evaluates the legal solutions justifying the claim that the competences of a commune council can only be exercised within the limits determined in the Tax Act. The statutory limits were set through determination of maximum annual tax rates and the subjective criteria pursuant to which the tax rates may be differentiated. Therefore, it may be assumed that the competences of a commune council are limited. The manner of exercising them is subject to supervision by regional accounting chambers as well as control carried out by administrative courts. Exercising of these competences by a commune council may constitute an important instrument of the local tax policy. (original abstract)
3

Udział podatku od nieruchomości w budżetach gmin woj. śląskiego

84%
Czempas J.
Wiadomości Statystyczne. The Polish Statistician
|
2010
|
issue nr 6
59-64
XX
Celem artykułu jest przedstawienie wyników badań w zakresie dochodów z podatku od nieruchomości i ich znaczenie w budżetach w 148 gminach województwa śląskiego. Obserwacja obejmuje lata 2004-2008, czyli okres wejścia w życie nowej ustawy o dochodach jednostek samorządu terytorialnego. Zostały wykorzystane dane liczbowe pochodzące ze sprawozdań składanych w Regionalnej Izbie Obrachunkowej w Katowicach oraz z Urzędu Statystycznego w Katowicach. W budżetach gmin o charakterze przemysłowym - zarówno miejskich, jak też wiejskich - podatek od nieruchomości odgrywa duże znaczenie.
EN
Presented results of research on property tax income and its importance in budgets of 148 communes of Śląskie voivodship are the aim of the article. The observation covers years 2004-2008, i.e. the period of the new Law in force on incomes of local government units. As the imput data were used reports submitted in the Regional Financial Office as well as data from the Statistical Office in Katowice. In budgets of industrial communes only, both urban and rural, property tax incomes have high importance. Tourist values are relatively more important in commune budgets of other communes. (original abstract)
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