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.

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.