The concept of sustainable development in tax policy of cities with county rights referring to property tax in Poland
The concept of sustainable development in tax policy of cities with county rights referring to property tax in Poland

Summary/Abstract: The paper presents the analysis and evaluation of tax policy referring to cities with county rights from the perspective of sustainable development concept. This policy provides certain decisions in accordance with the discussed idea. They consist in applying tax exemptions and reduced tax rates with reference to property used for socially desirable goals and, to a lesser extent, for ecological purposes. In most cases it covers land and buildings used for economic activity purposes, which emphasizes the relations between economy and society, as well as natural environment. From among 66 cities with county rights non-statutory exemptions and tax rates differential, for social and ecological purposes, were applied in 37 units in 2013.

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