The Role of Wealth Taxes on Property in Poland

Abstract

The article attempts to determine what may be expected from wealth taxes on property in the present Polish economy and in which circumstances. The criteria of assessment are fiscal, economic and social tax functions. The ideas included in the article are meant to contribute to a scholarly discussion on the property taxation order in certain European countries, including Poland. The conclusions from the analysis of functions of wealth taxes on property indicate the necessity for changes in the funding systems of communes in Poland. These taxes have a serious advantage over other sources due to the freedom of disposal and possibility of affecting their volume.