Rozwój przedsiębiorczości w gminie a stawki podatku od nieruchomości
Development of entrepreneurship in municipalities vs. property tax rates

Summary/Abstract: The study aims to review a thesis concerning the impact of property tax rates applied by municipalities on the location of business operations within municipality limits. The surveys completed by 120 enterprises across 6 municipalities do not allow to confirm a significant impact. This is demonstrated by e.g. a low level of awareness among entrepreneurs about applicable tax rates. The research also confirms the prospect of increasing income earned by municipalities without raising tax rates by way of streamlining the payment recovery system for receivables due to municipalities, specifically by realigning the taxation basis (size of real estate).

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