Podatek od nieruchomości jako źródło dochodów a rozwój gminy
Property tax as a source of income vs. municipality development

Summary/Abstract: This paper presents the property tax as a source of income and one of the factors in the development of municipality. The analysis was conducted on the example of two towns of Lower Silesia Voivodeship: Piechowice and Świerzawa. The article compares the structure of the tax in the total budget of the municipality and by natural and legal persons. Due to changes in tax rules in Poland the article also presents the concept of cadastral tax. The analysis shows that in each of the municipalities property tax revenue is another commune level, and this is reflected in the policy of the development of the municipality. In the case of Świerzawa municipality property tax is an important tool for pro-investment policies, and a factor in the development of the municipality. In turn, in the municipality of Piechowice, where the share of the tax is significant, the use of the tax as a factor for the development of the municipality is negligible.

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