Preferencje podatkowe jako element lokalnej polityki podatkowej – na przykładzie opodatkowania przedsiębiorców podatkiem od nieruchomości
Tax Preferences as an Element of Local Tax Policy – as Seen in Taxation of Entrepreneurs With Property Tax

Summary/Abstract: Purpose – The purpose of this paper is to determine whether and to what extent local government units, withinthe framework of local tax policy, can and whether they actually do influence the reduction of the tributaryburden of entrepreneurs. Design/methodology/approach – In the article the following methods are employed: analyses of legal regulations,output of doctrine and judicatory. Findings – Analyze and evaluate specifity of the taxation of entrepreneurs with property tax. Originality/value – The measurement performance lead to a conclusion that one of the characteristic features ofthe tax is the adoption of specific rules regarding the taxation of taxable objects related to or occupied for thepurpose of carrying out economic activity. At the same time, one can notice taxation of those to a wider extentand with higher tax rates.

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