https://doi.org/10.31261/spus.15699
The existing system of property taxation in Poland has a limited capacity to support local governments in the implementation of local development processes. A potential source of significant additional revenue for municipalities would be a reformed property value tax (the so-called ad valorem tax), allowing municipalities greater autonomy in shaping the structure of property taxes. This could translate into an intensification of investment activities and a better targeting of socio-economic processes favouring the development of smaller centres. The overarching aim of this article is to attempt to answer the question of whether it is justified to replace the hitherto “flat” real estate tax rates with one based on location and the related value of a building or land. In addition to a review of the literature on the subject, statistics published by the OECD on the tax systems of European countries were analysed. Particular attention was paid to the ratio of the fiscal burden of property taxation to GDP and the ratio of property taxation to total tax revenue. It was pointed out that in most of the so-called Eastern Bloc countries, the low share of these taxes in the overall fiscal system is mainly determined by the reliance on a system that refers to the physical size of the area and only takes into account the use of the property without analysing its location and associated value. On the basis of the literature review and the author’s own research on regional development, conclusions are drawn about the positive impact of a potential reform of property taxes on the transformation of local environments.
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Vol. 37 (2023)
Published: 2023-12-30
10.31261/spus
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
English
Język Polski