Podatek od nieruchomości jako gminny instrument wspierania przedsiębiorczości
Property Tax as a Municipal Instrument to Support of Entrepreneurship

Summary/Abstract: The paper presents the use of property tax as a tool of supporting the growth of entrepreneurship. Municipalities in Poland are authorised to lower being tax rates in the property tax and introduce tax exemptions, remission, deferrals or tax reliefs. The main aim of this article is to examine whether and how municipalities obey these rights. For this purpose height of property tax rates and granted tax reliefs and tax exemptions were analyzed, on the amount of revenues form property tax in 2011–2015. It can be concluded that powers of municipalities within the property tax are important elements of policy supporting the development of entrepreneurship.

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