Local Tax Policy in Central and Eastern Europe / Pawel Felis.

Format:

Book

Author/Creator:

Felis, Pawel, author.

Series:

Routledge Research in Taxation

Language:

English

Subjects (All):

Taxation--Europe.

Taxation.

Taxation--Europe--History.

Physical Description:

1 online resource.

Place of Publication:

[Place of publication not identified] : Taylor & Francis, 2025.

Summary:

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. From Poland to Hungary, Romania to the Czech Republic, this book explores the historical roots and evolution of local real estate tax, its importance in municipal fiscal policy and its impact on communities. This book analyses the motives and models used by municipal authorities in their calculations around real estate tax and considers whether they are primarily a fiscal tool, related to budget revenues, or stimulants for future growth aimed at boosting local socioeconomic development. It also explores whether municipalities compete with neighbouring entities on taxation and the extent to which the political cycle and the meeting of voter demands and expectations play a role. This book will be of great interest to readers in public economics and finance, taxation policy and law, local government and the CEE region more broadly.

Contents:

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.

Notes:

Description based on publisher supplied metadata and other sources.

ISBN:

9781040327258

1040327257