Using Property Tax to Shape Local Tax Policy: The Case of the Union of Polish Metropolises
Municipal taxes are connected with local tax governance, which includes the right of municipal authorities to shape the amounts of some taxes through establishing tax rates and introducing tax reliefs and exemptions. Therefore, it is important to identify and understand the reasons behind the polici...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Collegium of Economic Analysis, SGH Warsaw School of Economics
2017-04-01
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| Series: | Gospodarka Narodowa. The Polish Journal of Economics |
| Subjects: | |
| Online Access: | http://www.journalssystem.com/gna/Wykorzystanie-podatku-od-nieruchomosci-w-lokalnej-polityce-podatkowej-miast-Unii,100735,0,2.html |