Wykorzystanie podatku od nieruchomości dla zrównoważonego rozwoju miast na przykładzie Torunia
Application of property tax in sustainable development of towns with town of Toruń as an example

Summary/Abstract: This article presents the most important local tax in budgets of municipal boroughs – property tax. It shows shares and dynamics of changes in revenues from that tax in budget of town of Toruń and exemptions from that tax. The purpose of this article is to evaluate whether basic elements of property tax construction can be used to affect sustainable development of the town and what changes in this aspect can be generated by the establishment of metropolitan townships proposed in the draft of bill currently discussed in the Parliament. A conclusion from our research is that the governors of Toruń do not utilize legal opportunity of adjustment of property tax rates in order to shape sustainable development of the city. They only use property tax exemptions instead, but this tool has natural limitations in terms of subjects and objects of exemptions and therefore its financial effectiveness is also limited. Principles of draft bill on metropolitan townships lead to further reduction of possibilities of modeling sustainable development of the town by its authorities with property tax in use. In authors’ opinion, it leads to a statement that it is necessary to deeply reconstruct the present system of tax revenues of Polish towns.

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