Recurrent Property Taxes in Communal Budgets – Identification of Types of Communes and their Spatial Differentiation

Trojanek, Maria; Kisiała, Wojciech

doi:10.2478/remav-2018-0004

Cited by 2 publications

(1 citation statement)

References 15 publications

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“…Value-based recurrent property taxes can make an important contribution to the efficient functioning and fairness of a tax system. Their use reduces the reliance of a tax system on consumption taxes and those that fall upon incomes, employment, and profits (BARAŃSKA 2013;TROJANEK, KISIAŁA 2018). These can have distorting effects on the balance between savings and consumption and between work and leisure, and on incentives for enterprise and to create employment.…”

Section: Introduction -The Role Of Value-based Recurrent Property Taxmentioning

confidence: 99%

Property Valuation and Taxation for Fiscal Sustainability – Lessons for Poland

Grover

Walacik

2019

Real Estate Management and Valuation

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Research undertaken by the World Bank in Europe and the Central Asia Region indicates that there are four principal preconditions for introducing value-based recurrent property tax reforms: comprehensive property registration, a reliable source of data about the prices achieved in transactions, a valuation infrastructure that complies with internationally-recognized standards, and an efficient tax collection system. In spite of the arguments in favor of value-based recurrent property taxes, many countries raise revenue from recurrent property taxes using an area basis, and most countries raise relatively little revenue from recurrent property taxes. The paper has been written according to both the dogmatic-legal method and comparative method. It presents current solutions adopted in post-Soviet European countries in order to draw out recommendations and suggestions for Poland. The original reasoning for the paper is that, amongst many scientific papers concerning thorough debate of property tax systems, few have focused on post-Soviet countries and the issues that arise in transition countries. Most concern Western European or North American countries with different economies, politics, institutions, and histories to the Eastern ones. Authors of the paper believe that the article can fill the gap in discussions on the shape of the property tax system reform in Poland and the reforms carried out in Eastern Europe countries.

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Section: Introduction -The Role Of Value-based Recurrent Property Taxmentioning

confidence: 99%

Property Valuation and Taxation for Fiscal Sustainability – Lessons for Poland

Grover

Walacik

2019

Real Estate Management and Valuation

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The Role of the Local Government in Fostering Entrepreneurship – Evidence from Municipalities in the Kraków Metropolitan Area

Sroka,

Filipiak,

Barczyk-Ciuła

2024

Economic and Regional Studies / Studia Ekonomiczne I Regionalne

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Subject and purpose of work The study was conducted in the municipalities of the Kraków Metropolitan Area. It aims to identify models for supporting local entrepreneurship and assess their effectiveness. The effectiveness of the models was evaluated by measuring the diversity and changes in the number of enterprises in the area. We also presented entrepreneurs’ opinions on their satisfaction with specific policies. Materials and methods: Secondary ( literature and statistical data) and primary data sources were used in the paper. The primary source was a survey among entrepreneurs. The survey research to assess the performance of entrepreneurship policy involved 21 municipalities. We apply a mixed-method approach here (comparative indicator analysis, cluster analysis and Kruskal-Wallis tests). Results: The research demonstrated that the policy involving entrepreneurship support through tax instruments (reduced local tax rates) does not contribute significantly to providing entrepreneurship-fostering conditions. The study revealed that the level of entrepreneurship may be affected more by the expenditure policy, such as the municipality’s efforts to establish special economic zones, organise training, establish business information points, etc. Conclusions: Local governments (LG) that are attractive to investors (such as easily available infrastructure and proximity to markets) should adopt high property-tax rates. The tax is undervalued in peri-urban municipalities (compared to property value) and does not burden the business. Second, LG should focus on hard projects. They should intensify spatial planning and land management to ensure space for business to grow. It will entail conflicts and balancing the needs of diverse social groups, but it must be done to stimulate local socioeconomic development.

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Recurrent Property Taxes in Communal Budgets – Identification of Types of Communes and their Spatial Differentiation

Cited by 2 publications

References 15 publications

Property Valuation and Taxation for Fiscal Sustainability – Lessons for Poland

Property Valuation and Taxation for Fiscal Sustainability – Lessons for Poland

The Role of the Local Government in Fostering Entrepreneurship – Evidence from Municipalities in the Kraków Metropolitan Area

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