Wykorzystanie preferencji w podatku od nieruchomości jako reakcja na pandemię COVID-19 na przykładzie gmin miejskich województwa śląskiego

Abstract

Purpose – Identification and evaluation of preferences in real estate tax, introduced in response to the crisis caused by the COVID-19 pandemic, using the example of urban municipalities in the Silesian Voivodship. Research method – Studies of the literature on the subject, analysis from the economic aspect of legal acts (especially local laws – as a rule, resolutions of municipal councils), elements of comparative analysis and simple statistical methods. Results – Municipal communes in the Silesian voivodship applied the statutorily indicated preferences in real estate tax to a limited extent – 57,14% of the examined municipalities in 2020 and 38,78% in 2021. However, if municipal communes decided to introduce exemptions or extensions of tax instalments, the provisions appeared in a relatively short period of time. Municipal communes were more likely to decide to introduce exemptions, that is, to forego their own revenues (rather than postpone the moment of receipt), which in many cases was a solution expected by entrepreneurs. Originality / value / implications / recommendations – Analysis of the implementation of the social pillar of sustainable development is relatively rarely undertaken in scientific publications. In this article, it is proven that property tax can be used in crisis situations to help local businesses through preferences.