Reasons for the Discontinuation of Betterment-Levy Charging in Poland (A Case Study of Gorlicki County)

Local government units carry costs related to the shaping and spatial development of communes, are consequently interested in sharing benefits that land property owners gain on this account. This is possible through, inter alia, betterment levy. The aim study was determine reasons for discontinuation levy charging Poland, illustrated with example Gorlicki County. A further classify suggest directions changes way which charged. questionnaire survey conducted communes County (Małopolskie Voivodeship), completed by those responsible levies communes. According results, no decision issued between 2012 2019. levy, as indicated respondents, included lack analyses (estimation) increase value following execution specific investment activities, high administrative stimulation socio-economic development. However, statistical analysis showed had failed contribute growth.