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Funkcja fiskalna i społeczna w powierzchniowym systemie opodatkowania nieruchomości na przykładzie gmin w Polsce

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  • Felis, Paweł

Abstract

The article evaluates the area-based property tax system in Poland in terms of its macroeconomic fiscal effectiveness and social function. The author analyzes what this tax system means to taxpayers and public finances. The author uses several research methods, including descriptive statistics, literature review, and legal analysis combined with a descriptive and comparative study of property tax systems. The article concludes that the Polish property tax system is in need of radical reform. According to the author, it is outdated and inflexible and does a poor job meeting its fiscal and non-fiscal objectives. Felis recommends that a new, more efficient property tax system be introduced, one that would help achieve the social objectives of municipalities, while being fair and acceptable for taxpayers. The best solution would be a system based on the value of property, Felis says. When building such a system, he adds, it is important to take into consideration municipality incomes and the relationship between national and local taxes.

Suggested Citation

  • Felis, Paweł, 2015. "Funkcja fiskalna i społeczna w powierzchniowym systemie opodatkowania nieruchomości na przykładzie gmin w Polsce," Gospodarka Narodowa-The Polish Journal of Economics, Szkoła Główna Handlowa w Warszawie / SGH Warsaw School of Economics, vol. 2015(3), June.
    • Handle: RePEc:ags:polgne:359008
    DOI: 10.22004/ag.econ.359008
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    References listed on IDEAS

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    1. George R. Zodrow & Peter M. Mieszkowski, 2019. "The New View of the Property Tax: A Reformulation," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 14, pages 437-459, World Scientific Publishing Co. Pte. Ltd..
    2. Charles M. Tiebout, 1956. "A Pure Theory of Local Expenditures," Journal of Political Economy, University of Chicago Press, vol. 64(5), pages 416-416.
    3. George R. Zodrow, 2007. "The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures," CESifo Economic Studies, CESifo Group, vol. 53(4), pages 495-521, December.
    4. Mieszkowski, Peter, 1972. "The property tax: An excise tax or a profits tax?," Journal of Public Economics, Elsevier, vol. 1(1), pages 73-96, April.
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    Cited by:

    1. Felis, Paweł & Rosłaniec, Henryk, 2017. "Wykorzystanie podatku od nieruchomości w lokalnej polityce podatkowej miast Unii Metropolii Polskich," Gospodarka Narodowa-The Polish Journal of Economics, Szkoła Główna Handlowa w Warszawie / SGH Warsaw School of Economics, vol. 2017(2), February.

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