DETERMINANTY WPŁYWÓW Z TYTUŁU PODATKU OD NIERUCHOMOŚCI
DETERMINANTS OF REVENUE FROM PROPERTY TAX

Summary/Abstract: The aim of the article is to answer the question of which factors contribute to the decline in the fiscal significance of the real estate tax. A literature review was conducted to analyze the research results on the tax system, tax strategies and real estate tax design. The study used a panel data model with fixed effects and a nonparametric Mann-Whitney test for independent samples. The study shows that internal factors related to the tax structure as well as external factors constituting the taxation environment may affect the amount of revenue from real estate tax. However, only external factors are responsible for the decrease in the fiscal significance of real estate taxation. The literature lacks quantitative research on the real estate tax, in particular, on the factors affecting the amount of tax revenue from this levy. The article therefore fills the existing research gap. The analyses conducted lead to the conclusion that changes in the tax base may affect the amount of revenue from this tax, but they will not stop the decline in its fiscal significance. The increase in revenue from real estate tax requires a thorough reconstruction of its structure.

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