Real Property Tax in Polish Communes of the Polish-Czech Border Region
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62690094%3A18450%2F20%3A50016777" target="_blank" >RIV/62690094:18450/20:50016777 - isvavai.cz</a>
Result on the web
<a href="https://uni.uhk.cz/hed/site/assets/files/1074/proceedings_2020_1-1.pdf" target="_blank" >https://uni.uhk.cz/hed/site/assets/files/1074/proceedings_2020_1-1.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.36689/uhk/hed/2020-01-032" target="_blank" >10.36689/uhk/hed/2020-01-032</a>
Alternative languages
Result language
angličtina
Original language name
Real Property Tax in Polish Communes of the Polish-Czech Border Region
Original language description
Real property tax is one of the most important local taxes constituting the revenue of communes in Poland. At the same time, Polish communes have much greater freedom in shaping its rates, compared to Czech communes. This article analyzesthe development of tax rates by Polish communes in the Polish-Czech border region throughout 2018. The purpose of this analysis is to examine whether local governments, located in the border region, differentiate their tax policy in terms of individual real property tax rates, and whether the specifics of the dominant type of economic activity in the commune can have an impact on rate formation. The study used data on the amount of tax rates adopted for 2018 by the councils of individual communes. Polish communes located in the Polish-Czech border region show a differentiated approach to shaping tax advantages in the area of real property tax rates, in particular in the regional system and in the scope of beneficiaries of advantages used. As canbe seen, the tax policy of the analyzed communes is geared more to limiting the tax burden imposed on residential real property, and therefore it is pro-social, rather thanpro-business.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
—
OECD FORD branch
50201 - Economic Theory
Result continuities
Project
—
Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Hradec economic days 2020/1
ISBN
978-80-7435-776-3
ISSN
2464-6059
e-ISSN
2464-6067
Number of pages
9
Pages from-to
565-573
Publisher name
Gaudeamus
Place of publication
Hradec Králové
Event location
Hradec Králové
Event date
Apr 2, 2020
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000568108700063