Start Date
27-6-2024 9:15 AM
End Date
27-6-2024 10:30 AM
Description
In modern societies, making changes arbitrarily without public participation seems unacceptable. A key issue in making any changes, including in tax systems, is compliance with the concept of good governance (European Commission, 2012 and 2020, ISO 37120, 2018). It is therefore essential to design the solutions for transformation so that it is not an arbitrary imposition of new rules. Still, a process in which the people and entities affected are actively involved, and the public administration is responsible for the well-being of every community member. The project focuses on introducing transparency and inclusiveness-oriented solutions to ensure public participation in the planning, implementation and promotion of the new tax system. The main barrier slowing down the system’s transformation is the high cost and equally high public resistance. A particular problem to be solved is the social unrest associated with introducing unpopular reforms. Modernization of property taxes is necessary for local government finances and bring the system in line with current solutions successfully applied in developed countries. The primary objective of the presentation is to present the principal obstacles encountered in the process of transitioning outdated tax systems into those characterized by fairness and adherence to market principles. Additionally, the study aims to propose optimal strategies for overcoming these challenges, utilizing Poland as a representative case study.
Recommended Citation
Renigier-Bilozor, Malgorzata, "Challenges and solutions in implementing ad valorem tax: Insights from Poland" (2024). Mass Appraisal Valuation Symposium. 15.
https://researchexchange.iaao.org/mavs/mavs2024/sessions/15
Challenges and solutions in implementing ad valorem tax: Insights from Poland
In modern societies, making changes arbitrarily without public participation seems unacceptable. A key issue in making any changes, including in tax systems, is compliance with the concept of good governance (European Commission, 2012 and 2020, ISO 37120, 2018). It is therefore essential to design the solutions for transformation so that it is not an arbitrary imposition of new rules. Still, a process in which the people and entities affected are actively involved, and the public administration is responsible for the well-being of every community member. The project focuses on introducing transparency and inclusiveness-oriented solutions to ensure public participation in the planning, implementation and promotion of the new tax system. The main barrier slowing down the system’s transformation is the high cost and equally high public resistance. A particular problem to be solved is the social unrest associated with introducing unpopular reforms. Modernization of property taxes is necessary for local government finances and bring the system in line with current solutions successfully applied in developed countries. The primary objective of the presentation is to present the principal obstacles encountered in the process of transitioning outdated tax systems into those characterized by fairness and adherence to market principles. Additionally, the study aims to propose optimal strategies for overcoming these challenges, utilizing Poland as a representative case study.
