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

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Listed:
  • Józef Hernik

    (Department of Land Management and Landscape Architecture, Faculty of Environmental Engineering and Land Surveying, University of Agriculture in Krakow, Balicka 253c, 30-198 Krakow, Poland)

  • Piotr Kudławiec

    (Department of Land Management and Landscape Architecture, Faculty of Environmental Engineering and Land Surveying, University of Agriculture in Krakow, Balicka 253c, 30-198 Krakow, Poland)

  • Karol Król

    (Digital Cultural Heritage Laboratory, Department of Land Management and Landscape Architecture, Faculty of Environmental Engineering and Land Surveying, University of Agriculture in Krakow, Balicka 253c, 30-198 Krakow, Poland)

  • Krzysztof Hernik

    (Department of Applied Mathematics, AGH University of Science and Technology, al. Mickiewicza 30, 30-059 Krakow, Poland)

  • Robert Dixon-Gough

    (Department of Land Management and Landscape Architecture, Faculty of Environmental Engineering and Land Surveying, University of Agriculture in Krakow, Balicka 253c, 30-198 Krakow, Poland)

Abstract

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

Suggested Citation

  • Józef Hernik & Piotr Kudławiec & Karol Król & Krzysztof Hernik & Robert Dixon-Gough, 2021. "Reasons for the Discontinuation of Betterment-Levy Charging in Poland (A Case Study of Gorlicki County)," Land, MDPI, vol. 10(12), pages 1-20, November.
    • Handle: RePEc:gam:jlands:v:10:y:2021:i:12:p:1295-:d:687675
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    References listed on IDEAS

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    1. Rebelo, Emília Malcata, 2017. "Land betterment capture revisited: A methodology for territorial plans," Land Use Policy, Elsevier, vol. 69(C), pages 392-407.
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