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Paper eres2014_107:
Property Tax and the Fiscal Independence of local government in Poland

id eres2014_107
authors Gluszak, Michal; Bartlomiej Marona
year 2014
title Property Tax and the Fiscal Independence of local government in Poland
source 21st Annual European Real Estate Society Conference in Bucharest, Romania
summary 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.
series ERES:conference
email gluszakm@uek.krakow.pl
more http://library.eres.org/cgi-bin/rsa98.pl?conf=ERES2014&type=session&theme=R &slot=2750
discussion No discussions. Post discussion ...
ratings
session R : Tax and Legal Issues in Real Estate
last changed 2014/10/21 21:51
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