Pro-Ecological Preferences in Real Estate Tax on the Example of Municipal Communes of the Silesian Voivodeship
Pro-Ecological Preferences in Real Estate Tax on the Example of Municipal Communes of the Silesian Voivodeship

Summary/Abstract: Theoretical background: In the light of the sustainable development paradigm, the concepts and categories of public finance science require verification. This issue concerns, among others, taxes in terms of making them pro-ecological. Therefore, the necessity to research shaping sustainable taxes is justified not only by its importance and topicality but also by the fact that it is not sufficiently recognized in the literature. In particular, this regards research into the Polish tax system.Purpose of the article: The article aims to identify and assess pro-ecological real estate tax allowances and exemptions applied within the local tax sovereignty on the example of municipal communes of the Silesian Voivodeship.Research methods: The article employed literature studies (due to the specific nature of the subject – mainly domestic), analysis of the economic aspect of legal acts, in particular local law, simple statistical methods, and elements of comparative analysis. Empirical research was carried out on a full sample (49) of municipal communes of the Silesian Voivodeship. The analysis covered all resolutions of municipal councils from five years, i.e., from 2017 to 2021 (and in some cases also from earlier years), regarding real estate tax allowances and exemptions. In total, this amounts to 580 resolutions, the provisions of which were in force from 2018 to 2021 and are still applicable in 2022.Main findings: The study identified pro-ecological real estate tax allowance and exemption provisions, introduced under the tax sovereignty by the councils of the surveyed municipal communes. The authors proposed their own classification of the preferences in question and carried out their assessment, also ina comparative approach. The conducted research provides the basis for positive verification of the adopted research hypothesis, assuming that pro-ecological real estate tax allowances and exemptions are applied by municipal authorities to a limited extent. Directions for further research on the discussed issues were outlinedat the end.

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