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

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. The book explores the historical roots and evolution of local real estate tax, its importance and its impact on communities.

Table des matières

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

A propos de l'auteur

Pawe¿ Felis is habilitated Doctor of Economic Sciences in the Discipline of Finance and Associate Professor at the Institute of Finance of the SGH Warsaw School of Economics.
Leszek Patrzäek is Full Professor of Economic Sciences in Economics and Finance.
Agnieszka Bem is habilitated Doctor of Economic Sciences in the Discipline of Finance and Associate Professor at the Department of Corporate and Public Finance.
Michä Bernardelli is habilitated Doctor, Associate Professor at the SGH Warsaw School of Economics, and Dean of Graduate Studies at the SGH Warsaw School of Economics.
El¿bieta MalinowskäMisi¿g has a PhD in Economics and works at the Financial System Department of the Warsaw School of Economics.
Jaros¿aw 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 has a PhD in Economics and Finance, works at the Department of Corporate and Public Finance at the Wroclaw University of Economics and Business.

Résumé

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. The book explores the historical roots and evolution of local real estate tax, its importance and its impact on communities.

Détails du produit

• Auteurs: Agnieszka Bem, Michał Bernardelli, Paweł Felis, Pawel Patrzalek Felis, Milena Kowalska, Elżbieta Malinowska-Misiąg, Jarosław Olejniczak, Leszek Patrzałek
• Edition: Taylor & Francis Ltd.
• Langues: Anglais
• Format d'édition: Livre Relié
• Sortie: 17.01.2025
• EAN: 9781032869391
• ISBN: 978-1-0-3286939-1
• Pages: 126
• Thème: Routledge Research in Taxation
• Catégories: Sciences sociales, droit, économie > Economie > Autres; BUSINESS & ECONOMICS / Accounting / General, POLITICAL SCIENCE / Political Economy, BUSINESS & ECONOMICS / Real Estate / General, BUSINESS & ECONOMICS / Taxation / General, BUSINESS & ECONOMICS / Economics / Microeconomics, BUSINESS & ECONOMICS / Public Finance, POLITICAL SCIENCE / Public Affairs & Administration, POLITICAL SCIENCE / World / European, LAW / Taxation, LAW / Real Estate, Public Administration, Property & real estate, Political Economy, Microeconomics, Property and real estate, Real estate tax, property valuation, Public finance accounting