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The Role of Property Tax in Local Government Revenues in Poland

Author

Listed:
  • Adam Nalepka
  • Bartlomiej Marona
  • Agnieszka Malkowska

Abstract

In more than 130 countries property tax is an significant part of the national taxation system. In all member countries of Organisation for Economic Co-operation and Development (OECD) property tax constitutes an important source of local government revenues. The paper attempts to assess the share of property tax in local government revenues in Poland. Special attention is given to the transformation of the property tax system which will be based on the tax related to property value, so called ad valorem formula. The authors consider consequences for the local government budgets of the shift from property tax calculated on the basis of property function to the property value taxation.

Suggested Citation

  • Adam Nalepka & Bartlomiej Marona & Agnieszka Malkowska, 2005. "The Role of Property Tax in Local Government Revenues in Poland," ERES eres2005_261, European Real Estate Society (ERES).
    • Handle: RePEc:arz:wpaper:eres2005_261
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    File URL: https://eres.architexturez.net/doc/oai-eres-id-eres2005-261
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    More about this item

    JEL classification:

    • R3 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Real Estate Markets, Spatial Production Analysis, and Firm Location

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