Local Tax Policy in Central and Eastern Europe
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 an...
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| Główni autorzy: | , , , , , , |
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| Format: | Online |
| Język: | angielski |
| Wydane: |
Taylor & Francis
2025
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| Hasła przedmiotowe: | |
| Dostęp online: | ONIX_20250106_9781040327258_17 |
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| _version_ | 1869522688105512960 |
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| author | Felis, Paweł Patrzałek, Leszek Bem, Agnieszka Bernardelli, Michał Malinowska-Misiąg, Elżbieta Olejniczak, Jarosław Kowalska, Milena |
| author_browse | Bem, Agnieszka Bernardelli, Michał Felis, Paweł Kowalska, Milena Malinowska-Misiąg, Elżbieta Olejniczak, Jarosław Patrzałek, Leszek |
| author_facet | Felis, Paweł Patrzałek, Leszek Bem, Agnieszka Bernardelli, Michał Malinowska-Misiąg, Elżbieta Olejniczak, Jarosław Kowalska, Milena |
| author_sort | Felis, Paweł |
| collection | Directory of Open Access Books |
| description | 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 socio‑economic 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. |
| format | Online |
| id | doab-20.500.12854ir-150451 |
| institution | Directory of Open Access Books |
| language | eng |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| publisher | Taylor & Francis |
| publisherStr | Taylor & Francis |
| record_format | ojs |
| spelling | doab-20.500.12854ir-1504512025-07-21T15:44:09Z Local Tax Policy in Central and Eastern Europe Felis, Paweł Patrzałek, Leszek Bem, Agnieszka Bernardelli, Michał Malinowska-Misiąg, Elżbieta Olejniczak, Jarosław Kowalska, Milena real estate taxation local tax municipal tax regional tax state tax taxation policy thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCP Political economy thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCP Public finance accounting thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPP Public administration thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCC Microeconomics thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry::KFFR Property and real estate thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCP Political economy thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCP Public finance accounting thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPP Public administration thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCC Microeconomics thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry::KFFR Property and real estate 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 socio‑economic 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. 2025-01-25T08:54:15Z 2025-01-25T08:54:15Z 2025-01-06T13:36:25Z 2025 book ONIX_20250106_9781040327258_17 https://library.oapen.org/handle/20.500.12657/96903 9781040327258 9781040327319 9781032869391 9781003530503 https://directory.doabooks.org/handle/20.500.12854/150451 eng Routledge Research in Taxation open access image/jpeg image/jpeg Attribution-NonCommercial-NoDerivatives 4.0 International Attribution-NonCommercial-NoDerivatives 4.0 International https://library.oapen.org/bitstream/20.500.12657/96903/1/9781040327258.pdf https://library.oapen.org/bitstream/20.500.12657/96903/1/9781040327258.pdf Taylor & Francis Routledge 10.4324/9781003530503 10.4324/9781003530503 fa69b019-f4ee-4979-8d42-c6b6c476b5f0 68c25eb3-0cf4-4265-ba3f-4af49268c314 9781040327258 9781040327319 9781032869391 9781003530503 Routledge 142 Oxford [...] open access |
| spellingShingle | real estate taxation local tax municipal tax regional tax state tax taxation policy thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCP Political economy thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCP Public finance accounting thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPP Public administration thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCC Microeconomics thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry::KFFR Property and real estate thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCP Political economy thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCP Public finance accounting thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPP Public administration thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCC Microeconomics thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry::KFFR Property and real estate Felis, Paweł Patrzałek, Leszek Bem, Agnieszka Bernardelli, Michał Malinowska-Misiąg, Elżbieta Olejniczak, Jarosław Kowalska, Milena Local Tax Policy in Central and Eastern Europe |
| title | Local Tax Policy in Central and Eastern Europe |
| title_full | Local Tax Policy in Central and Eastern Europe |
| title_fullStr | Local Tax Policy in Central and Eastern Europe |
| title_full_unstemmed | Local Tax Policy in Central and Eastern Europe |
| title_short | Local Tax Policy in Central and Eastern Europe |
| title_sort | local tax policy in central and eastern europe |
| topic | real estate taxation local tax municipal tax regional tax state tax taxation policy thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCP Political economy thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCP Public finance accounting thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPP Public administration thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCC Microeconomics thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry::KFFR Property and real estate thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCP Political economy thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCP Public finance accounting thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPP Public administration thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCC Microeconomics thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry::KFFR Property and real estate |
| topic_facet | real estate taxation local tax municipal tax regional tax state tax taxation policy thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCP Political economy thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCP Public finance accounting thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPP Public administration thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCC Microeconomics thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry::KFFR Property and real estate thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCP Political economy thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting::KFCP Public finance accounting thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPP Public administration thema EDItEUR::K Economics, Finance, Business and Management::KC Economics::KCC Microeconomics thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry::KFFR Property and real estate |
| url | ONIX_20250106_9781040327258_17 |
| work_keys_str_mv | AT felispaweł localtaxpolicyincentralandeasterneurope AT patrzałekleszek localtaxpolicyincentralandeasterneurope AT bemagnieszka localtaxpolicyincentralandeasterneurope AT bernardellimichał localtaxpolicyincentralandeasterneurope AT malinowskamisiagelzbieta localtaxpolicyincentralandeasterneurope AT olejniczakjarosław localtaxpolicyincentralandeasterneurope AT kowalskamilena localtaxpolicyincentralandeasterneurope |