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Paper eres2005_261:
The Role of Property Tax in Local Government Revenues in Poland

id eres2005_261
authors Nalepka, Adam; Bartlomiej Marona and Agnieszka Malkowska
year 2005
title The Role of Property Tax in Local Government Revenues in Poland
source Book of Abstracts: 2005 European Real Estate Society conference in association with the International Real Estate Society
summary In more than 130 countries property tax is an significant part of the national taxation system. In all member countries of Organisation for Economic Co-operation and Development (OECD) property tax constitutes an important source of local government revenues. The paper attempts to assess the share of property tax in local government revenues in Poland. Special attention is given to the transformation of the property tax system which will be based on the tax related to property value, so called ad valorem formula. The authors consider consequences for the local government budgets of the shift from property tax calculated on the basis of property function to the property value taxation.
series ERES:conference
type normal paper
discussion No discussions. Post discussion ...
ratings Ratings: 5
session Session I6
last changed 2008/11/01 09:47
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