 Funkcja fiskalna i społeczna w powierzchniowym systemie opodatkowania nieruchomości na przykładzie gmin w PolscePaweł Felis Gospodarka Narodowa-The Polish Journal of Economics, 2015, vol. 2015, issue 3 Abstract: The article evaluates the area-based property tax system in Poland in terms of its macroeconomic fiscal effectiveness and social function. The author analyzes what this tax system means to taxpayers and public finances. The author uses several research methods, including descriptive statistics, literature review, and legal analysis combined with a descriptive and comparative study of property tax systems. The article concludes that the Polish property tax system is in need of radical reform. According to the author, it is outdated and inflexible and does a poor job meeting its fiscal and non-fiscal objectives. Felis recommends that a new, more efficient property tax system be introduced, one that would help achieve the social objectives of municipalities, while being fair and acceptable for taxpayers. The best solution would be a system based on the value of property, Felis says. When building such a system, he adds, it is important to take into consideration municipality incomes and the relationship between national and local taxes. Keywords: Consumer/Household Economics; Financial Economics (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ags:polgne:359008 Access Statistics for this article More articles in Gospodarka Narodowa-The Polish Journal of Economics from Szkoła Główna Handlowa w Warszawie / SGH Warsaw School of Economics Contact information at EDIRC. |
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