Zwolnienia i ulgi w podatku od nieruchomości jako instrument wspierania lokalnej przedsiębiorczości
Real Estate Tax as Support Instrument for Local Entrepreneurship

Summary/Abstract: Municipalities in Poland are authorised to set real-estate tax rates (within the statutory limits), and to introduce their own tax exemptions and tax reliefs. This enables them to conduct their own tax policies and use real estate tax to support local entrepreneurship. The main aim of this article is to examine whether and how municipalities exercise these rights and how it influences their budgets. Based on an in-depth research of three cities in Poland, an attempt has been made at determining whether municipalities pursue individual tax policies or tend towards country-wide models.

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