[b]Real Estate Tax as Support Instrument for Local Entrepreneurship[/b]
Journal Title: Krytyka Prawa. Niezależne studia nad prawem - Year 2013, Vol 5, Issue 1
Abstract
Municipalities in Poland are authorised to set real-estate tax rates (within the statutory limits), and to introduce their own tax exemptions and tax reliefs. This enables them to conduct their own tax policies and use real estate tax to support local entrepreneurship. The main aim of this article is to examine whether and how municipalities exercise these rights and how it influences their budgets. Based on an in-depth research of three cities in Poland, an attempt has been made at determining whether municipalities pursue individual tax policies or tend towards country-wide models.
Authors and Affiliations
Joanna Śmiechowicz
Keywords
Related Articles
- EP ID EP62436
- DOI -
- Views 108
- Downloads 0
Zmiany w art. 11 nowelizacji Prawa upadłościowego i jej możliwe konsekwencje dla funkcjonowania piramid finansowych Polsce
W dniu 1.01.2016 r. weszła w życie ustawa Prawo restrukturyzacyjne, nowelizująca dotychczasową ustawę Prawo upadłościowe i naprawcze z roku 2003. Wprowadzo- no w niej między innymi zmiany w przesłankach niewypłacalności...
The Common good: from the Philosophical basis to the Constitutional Principle. Part Two: Religious aspect of Plato’s Vision of the Common good
This article is an attempt to explain the Platonic conception of the common good as a theory much more equivalent to the common good (as such), than modern theories that they put a man on the pedestal, instead of the com...
Protecting the interests of the group (collective) in the jurisdiction of courts of common pleas and the Supreme Court in Poland
The Act of 17 December 2009 on pursuing claims in class actions regulating court proceedings in cases which involve claims of at least 10 people, is a kind of novelty in Polish law. Undoubtedly, it is a legal act improvi...
A complaint of colons from the area of saltus Burunitanus about abuse of law by procurator and general land lessee.
The article presents an analysis of the inscription of the 2nd century AD, engraved on a bronze board, and founded in Souk el-Khmis in North Africa. It includes a complaint of colons from the area of saltus Burunitanus,...
Prawo do samostanowienia narodów w prawie międzynarodowym – aktualna wykładnia
Autor chciałby zaprezentować analizę prawną prawa do samostanowienia narodów w prawie międzynarodowym. Temat omówiono zarówno w perspektywie historycznej, jak i współczesnej, powołując się m.in. na takie przypadki jak Ko...