WYKORZYSTANIE PREFERENCJI W PODATKU OD NIERUCHOMOŚCI JAKO REAKCJA NA PANDEMIĘ COVID-19 NA PRZYKŁADZIE GMIN MIEJSKICH WOJEWÓDZTWA ŚLĄSKIEGO
THE USE OF PROPERTY TAX PREFERENCES AS A RESPONSE TO THE COVID-19 PANDEMIC ON THE EXAMPLE OF MUNICIPAL COMMUNES IN THE SILESIAN PROVINCE

Summary/Abstract: Purpose – Identification and evaluation of preferences in real estate tax, introduced in response to the crisis caused by the COVID-19 pandemic, using the example of urbanmunicipalities in the Silesian Voivodship.Research method – Studies of the literature on the subject, analysis from the economicaspect of legal acts (especially local laws – as a rule, resolutions of municipal councils),elements of comparative analysis and simple statistical methods.Results – Municipal communes in the Silesian voivodship applied the statutorilyindicated preferences in real estate tax to a limited extent – 57,14% of the examinedmuni­ cipalities in 2020 and 38,78% in 2021. However, if municipal communes decidedto introduce exemptions or extensions of tax instalments, the provisions appeared in a relativelyshort period of time. Municipal communes were more likely to decide to introduceexemptions, that is, to forego their own revenues (rather than postpone the moment ofreceipt), which in many cases was a solution expected by entrepreneurs.Originality   / value   / implications   / recommendations – Analysis of the implementationof the social pillar of sustainable development is relatively rarely undertaken in scientificpublications. In this article, it is proven that property tax can be used in crisis situationsto help local businesses through preferences.

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