Real Property Tax Reform. Theoretical Aspects. The Outline of Reference Model for Communes in Poland

Purpose – An attempt to provide a systemic approach to the possibility of rationalizing local taxes. Research methodology – theoretical-practical study. Findings – The reform of local taxes should be based on to the theory of optimal taxation and consider the postulates of local finance management. It should also take into account specific features of levies that are important for the local authorities. The article identifies the most significant postulates of the theory of optimal taxation. These include analyzing the system of local taxes in the context of strategic development goals of local authorities, equivalence of benefit exchange between a local government and taxpayers, and minimization of costs of a fiscal process. It was also demonstrated that it is essential to properly legitimize the collection of property taxes. Originality/value – Indicating the directions of normative changes within the structure of the local tax system.