Keywords
real estate tax, corporate taxation, municipal tax policy
How to Cite
Andrzejak, M. (2024). Evolution of Real Estate Tax Rates for Business Activities in Poland in 2018–2024: Analysis of Trends and Conditions. Economic and Political Thought, 83(4B), 59–76. Retrieved from https://mysl.lazarski.pl/mysl/article/view/2136
Abstract
The development of real estate rates is a process that changes both under the influence of top-down maximum rates and decisions of the municipal authorities. The article analyzes the evolution of real estate tax rates for business activities. The study covered all 2,477 communes in Poland in 2018–2024. Trends in real estate tax rates by buildings and land in particular years were analyzed. The article also included an analysis of tax rates in individual types of municipalities.
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