Fiskalne skutki kształtowania stawek podatku od nieruchomości przez miasta na prawach powiatu
Fiscal implications of real estate tax rates established by cities with county rights

Summary/Abstract: The purpose of the article is to present legal possibilities, practice and the assessment of fiscal implications resulting from establishing real estate tax rates by municipalities, based on the example of cities with county rights (cities with poviat status), in the period 2013-2014. The local law provisions (tax resolutions) and reports presenting the budget execution of the studied units constituted the source of information and data used in the conducted analysis. Apart from the basic statistical description of the analysed tax rates, the author focused on e.g. the relationship between the level of enacted tax rates and their fiscal implications, understood as the decline in tax revenues. The conducted analysis resulted in drawing conclusions that, among other things, the analysed cities take a fairly widespread advantage of the powers granted by the legislator to reduce rates for various objects of taxation. The scale of such reductions against maximum (statutory) rates in an aggregated perspective was, however, small and diversified in terms of taxation objects and also their fiscal consequences.

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