Local Tax Policy in Central and Eastern Europe

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.

• 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