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 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.

The Open Access version of this book, available at http://www.taylorfrancis.com, has been made available under a Creative Commons [Attribution-Non Commercial-No Derivatives (CC-BY-NC-ND)] 4.0 license.

Author Biography

Paweł Felis is habilitated Doctor of Economic Sciences in the Discipline of Finance and Associate Professor at the Institute of Finance of the SGH Warsaw School of Economics.

Leszek Patrzałek is Full Professor of Economic Sciences in Economics and Finance.

Agnieszka Bem is habilitated Doctor of Economic Sciences in the Discipline of Finance and Associate Professor at the Department of Corporate and Public Finance.

Michał Bernardelli is habilitated Doctor, Associate Professor at the SGH Warsaw School of Economics, and Dean of Graduate Studies at the SGH Warsaw School of Economics.

Elżbieta Malinowska‑Misiąg has a PhD in Economics and works at the Financial System Department of the Warsaw School of Economics.

Jarosław Olejniczak is Assistant Professor at the Finance Department at the Wroclaw University of Economics and Business (Poland) and has a PhD in Economics.

Milena Kowalska has a PhD in Economics and Finance, works at the Department of Corporate and Public Finance at the Wroclaw University of Economics and Business.