Elementy stymulacyjne w polityce podatkowej wybranych miast
Stimulating elements in tax policy of selected cities.

Summary/Abstract: Legal regulations regarding public aid for entrepreneurs enable local governments to pursue their own tax policy. Six researched cities applied a number of elements in property tax which stimulated entrepreneurship. The most common elements were those which encouraged to make new investments and to create new jobs. In both researched groups of cities, i.e. well and poorly developing cities similar instruments of supporting entrepreneurship were applied. Nevertheless, the most reasonable tax exemptions were introduced by Wrocław.

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