Real Property Tax in Polish Communes of the Polish-Czech Border Region

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Real Property Tax in Polish Communes of the Polish-Czech Border Region

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Real Property Tax in Polish Communes of the Polish-Czech Border Region

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

50201 - Economic Theory

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2020

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

Hradec economic days 2020/1

ISBN

978-80-7435-776-3

ISSN

2464-6059

e-ISSN

2464-6067

Počet stran výsledku

9

Strana od-do

565-573

Název nakladatele

Gaudeamus

Místo vydání

Hradec Králové

Místo konání akce

Hradec Králové

Datum konání akce

2. 4. 2020

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000568108700063