Local Tax Policy in Central and Eastern Europe: Property Taxation and Municipal Finance

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Paweł Felis Leszek Patrzałek

Local Tax Policy in Central and Eastern Europe

Property Taxation and Municipal Finance

Paweł Felis, Leszek Patrzałek, Agnieszka Bem , Michał Bernardelli

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English

Routledge
17 January 2025

Public administration; Microeconomics; Political economy; Public finance accounting; Taxation & duties law

Series: Routledge Research in Taxation

This book navigates the complexities of local real estate taxation in the dynamic region of Central and Eastern Europe, providing a meticulous analysis of the diverse approaches taken across the region. From Poland to Hungary, Romania to the Czech Republic, the book explores the historical roots and evolution of local real estate tax, its importance in municipal fiscal policy and its impact on communities.

The book analyses the motives and models used by municipal authorities in their calculations around real estate tax and considers whether they are primarily a fiscal tool, related to budget revenues, or stimulants for future growth aimed at boosting local socio-economic development. It also explores whether municipalities compete with neighbouring entities on taxation and the extent to which the political cycle and the meeting of voter demands and expectations plays a role.

This book will be of great interest to readers in public economics and finance, taxation policy and law, local government and the CEE region more broadly.

By: Paweł Felis, Leszek Patrzałek, Agnieszka Bem, Michał Bernardelli, Elżbieta Malinowska-Misiąg
Imprint: Routledge
Country of Publication: United Kingdom
Dimensions: Height: 216mm, Width: 138mm,
ISBN: 9781032869391
ISBN 10: 1032869399
Series: Routledge Research in Taxation
Pages: 120
Publication Date: 17 January 2025
Audience: College/higher education , Professional and scholarly , Primary , Undergraduate
Format: Hardback
Publisher's Status: Forthcoming

Introduction 1. Local tax policy as part of a municipality’s financial policy 2. Property tax as a local tax policy instrument 3. Fiscal capacity of area-based real estate taxes in selected countries of Central and Eastern Europe 4. Motives of municipal tax policy Conclusion Annexe

Paweł Felis is habilitated Doctor of Economic Sciences in the Discipline of Finance, Associate Professor at the Institute of Finance of the SGH Warsaw School of Economics. Leszek Patrzałek is full Professor of Economic Sciences in Economics and Finance. Agnieszka Bem is habilitated Doctor of Economic Sciences in the Discipline of Finance, Associate Professor at the Department of Corporate and Public Finance. Michał Bernardelli is habilitated Doctor, Associate Professor at the SGH Warsaw School of Economics, Deputy Dean of Graduate Studies at SGH Warsaw School of Economics. Elżbieta Malinowska-Misiąg has a PhD in Economics. Works at the Financial System Department of the Warsaw School of Economics. Jarosław Olejniczak is Assistant Professor at the Finance Department at the Wroclaw University of Economics and Business (Poland) and has a PhD in Economics. Milena Kowalska is Assistant at the Department of Corporate and Public Finance at Wroclaw University of Economics and Business.