• Preferences in real estate tax versus stimulation of local enterprise competiveness

Scientific article: Preferences in real estate tax versus stimulation of local enterprise competiveness

Author: Tomasz Wołowiec


Scientific article was published in OPEN ACCESS on web page Journal Economy and Management www.eiz.groupivg.com

The Journal Economy and Management no 2/2018 ISSN 2084-963X

Date of issue: 06.05.2018 r.

Pages: 28

Type: article

Size: około 770 KB

Downloadable file: pdf 


Table of contents 

Preferencje w podatku od nieruchomości a stymulowanie lokalnej konkurencyjności podmiotów gospodarczych................................................... 6

Streszczenie .............................................................................................................. 6

Wstęp ........................................................................................................................ 7

Pojęcie atrakcyjności inwestycyjnej gminy .............................................................. 8

Władztwo podatkowe gminy .................................................................................... 9

Cele polityki podatkowej ........................................................................................ 12

Założenia strategii podatkowej gminy (zarys problematyki) .................................. 16

Aspekty prawne stymulacyjnego oddziaływania podatku od nieruchomości na decyzje gospodarcze...... 18

Zakończenie ............................................................................................................ 20

Preferences in real estate tax versus stimulation of local enterprise competiveness 24

Summary ............................................................................................................ 24

Bibliografia ............................................................................................................. 25

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