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Autor
Asimakopoulos Panagiotis (Athens University of Economics and Business, Greece)
Tytuł
The Impact of Property Tax Changes in Support of Sustainable Tax Revenue in Greece
Zmian w podatku od nieruchomości na rzecz zrównoważonych dochodów podatkowych w Grecji
Źródło
Acta Scientiarum Polonorum. Oeconomia, 2025, R. 24, nr 1, s. 5-14, rys., bibliogr. 57 poz.
Słowa kluczowe
Polityka podatkowa, Reforma podatkowa, Prawo podatkowe
Tax policy, Tax reform, Tax regulations
Uwagi
Klasyfikacja JEL: E62, E63.
streszcz., summ.
Kraj/Region
Grecja
Greece
Abstrakt
Cel: Celem artykułu jest przedstawienie przeglądu obowiązujących ram prawnych dotyczących podatku od nieruchomości w Grecji oraz odpowiednich tendencji podatkowych w latach 1974-2018.
Metody: Analizie poddano ramy prawne podatku od nieruchomości. Z metodologicznego punktu widzenia skupiono się na okresie historycznym między 1974 roku (koniec dyktatury) a 2018 roku i ograniczono analizę do 2018 roku, co umożliwiło wykluczenie takich wydarzeń, jak: wybory w 2019 roku, wyjście na rynek długu i okres pandemii COVID-19.
Wyniki: Zaobserwowano, że w trakcie kryzysu finansowego i w jego następstwie do-chody z podatku od nieruchomości wzrosły, co miało umożliwić osiągnięcie ilościowych celów programów dostosowawczych. Zrealizowano to poprzez racjonalizację podstaw podatku od nieruchomości i wprowadzenie jednolitego podatku od nieruchomości (ENFIA). Ponadto zakres podatków od nieruchomości zmieniał się w czasie, co nadało większą wagę podatkowi okresowemu od nieruchomości w porównaniu z sytuacją w przeszłości, gdy podatki były głównie oparte na transakcjach.
Wnioski: Podsumowując, przegląd dochodów z podatku od nieruchomości jest bardzo przydatny, ponieważ stanowi on krytyczne i zrównoważone źródło dochodów w kontekście wdrażania prawidłowej kwantyfikacji miary podatkowej. Z tego powodu ustanowienie stabilnych ram polityki podatkowej dla nieruchomości zapewnia zrównoważone dochody podatkowe. W związku z tym dalsza racjonalizacja opodatkowania nieruchomości, wycena oparta na rynku i poszerzenie bazy podatkowej także przyczyniają się do bardziej sprawiedliwego i wydajnego systemu podatkowego. (abstrakt oryginalny)

Aim: This paper aims to provide an overview of the existing legal framework of property tax in Greece and the relevant tax trends of the examined period from 1974-2018.
Methods: The legal framework for the property tax is analyzed. From a methodological point of view, the focus is on the historical period between 1974 (the end of the dictatorship) and 2018, and limiting the analysis to 2018, excluding events such as the 2019 elections, the exit from the debt market, and the COVID-19 period.
Results: Concerning property taxes, it was observed that during the financial crisis and onwards, property tax revenue increased to meet the quantitative targets of the adjustment program. This was achieved by the rationalization of property tax bases and the introduction of uniform real estate property tax (ENFIA). Moreover, the composition of property taxes was shifting over time, giving more weight to the recurrent tax of immovable properties compared to what was the case in the past, where the taxes were mainly transac-tion-based.
Conclusions: To sum up, the review of property tax revenues is beneficial because it consists of a  critical and sustainable source of revenue, whereas a valid quantification of tax measures should be implemented to provide the public with a useful exogenous tax tool using a narrative approach. Therefore, the establishment of a stable tax policy framework for immovable property provides sustainable tax revenue. Thus, further rationalization of property taxation, market-based valuation, and tax base broad-ening will also contribute to a fairer and more efficient tax system. (original abstract)
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Bibliografia
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Cytowane przez
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ISSN
1644-0757
Język
eng
URI / DOI
http://dx.doi.org/10.22630/ASPE.2025.24.1.1
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