- Tytuł:
-
Polityka podatkowa gmin i miast na prawach powiatu w zakresie podatku od nieruchomości a wspieranie przedsiębiorczości przez samorząd terytorialny
Local government property tax policy in the context of supporting entrepreneurship in Poland - Autorzy:
- Korolewska, Monika
- Powiązania:
- https://bibliotekanauki.pl/articles/14526343.pdf
- Data publikacji:
- 2014
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
taxation
property tax
tax policy
Polska
entrepreneurship
local government - Opis:
- The article looks at the links between local government tax policy related to commercial real estate and number of businesses operating in the analysed group of local government units. First, the author examines the data on local government revenues from the tax on real estate between 2007 and 2012. Next, the results of the research on the tax rate of property tax on buildings used for economic activities are presented. The research was conducted in 2012 by the Bureau of Research. In the final section, the correlation between the property tax on commercial buildings and the number of businesses operating in the area is discussed.
- Źródło:
-
Studia BAS; 2014, 1(37); 85-108
2080-2404
2082-0658 - Pojawia się w:
- Studia BAS
- Dostawca treści:
- Biblioteka Nauki
Artykuł