Ekonomiczne skutki obciążeń podatkami od nieruchomości w świetle wybranych teorii
Economic consequences of real estate tax burdens in light of selected theories

Summary/Abstract: The article aims to analyze economic consequences of real estate taxes. It focuses on the main theories of property taxation, especially concerning the problem of neutrality. Theoretical analyses are complemented with a dynamic model, which shows important economic effects of a real estate tax. The paper also points at the types of disruption of market mechanisms caused by commercial property taxes. Measures for legitimizing real estate tax collection are then proposed. The methodology consists in literature review, employing comparative and deductive approach. The study shows that although presented theories differ significantly, they have a great value. The presented economic consequences of taxation can appear in reality, however not simultaneously. Real estate taxes, like most of taxes that function in modern tax systems, are deforming taxes. The scope and extent of excessive burden of taxation can vary. The presented proposal concerning legitimization of real estate tax collection brings the following conclusions: 1 real estate taxation can be justifi ed using two rules of legitimizing tax collec-tion that are stated in the tax doctrine (equivalence concept; ability to pay), 1 real estate tax level should refl ect the costs of local public services, 1 the solution which uses value-based taxation is in accordance with a fairness postulate, as it makes it possible to differentiate tax burdens depending on the wealth of a taxpayer, 1 the provision of public goods at the local community level, requires adequate sources of fi nance. Real estate tax has many qualities that are desirable of local taxes , 1 although considering real estate tax as a good solution for local authorities seems justifi ed, it is arguable whether the same applies to commercial property tax.

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