PROPERTY TAX AS A SOURCE OF INCOME FOR LOCAL GOVERNMENT UNITS

Julia Ziółkowska's monograph is an in-depth analysis of the role of property tax in the budgets of local government units. This work is a valuable source of knowledge for anyone interested in public finances, local politics, and effective management of municipal resources. The author focuses on assessing the effectiveness of this tax in the context of implementing local financial policies in the years 2020-2022, which allows understanding the impact of the pandemic on shaping municipal revenues.

• Analysis of the role of property tax in the budgets of LGUs
• Assessment of the effectiveness of the tax in the context of local financial policies
• Comparative analysis of revenues in the City of Szczecin and Bydgoszcz
• Consideration of economic factors affecting revenues during the pandemic
• Guidance for effective management of revenue sources in LGUs
• Understanding the role of tax in public finances

The first chapter of the book presents the characteristics of property tax as a source of income for local government units, with particular emphasis on its fiscal and redistributive functions. The author discusses how this tax affects the ability of municipalities to perform public tasks and what fiscal instruments are associated with it. This chapter provides a solid introduction to the topic and allows understanding the basic mechanisms of property tax.

The second chapter is devoted to a detailed discussion of real estate as a key source of income for municipalities. The author analyzes the impact of local tax policy on municipal budgets and discusses fiscal instruments that can be used to increase the effectiveness of this tax. This chapter is particularly important for those responsible for managing municipal finances, as it contains practical tips on optimizing income from property tax.

The third chapter contains a comparative analysis of revenues from property tax in the City of Szczecin and the City of Bydgoszcz. The author takes into account economic factors that influenced the shaping of these revenues during the pandemic. This analysis allows understanding how various external factors can affect municipal revenues from property tax and what strategies can be used to minimize the negative effects of these factors.

Julia Ziółkowska's monograph is not only a valuable source of theoretical knowledge, but also a practical guide for those responsible for managing public finances at the local level. Thanks to detailed analysis and comparative case studies, this work allows for a better understanding of the role of property tax in public finances and indicates how local government units can effectively manage this source of income in dynamically changing economic conditions. This book is a must-read for anyone interested in public finances and local politics.