Podatek od nieruchomości jako źródło dochodu jednostki samorządu terytorialnego. Analiza finansowo-prawna na przykładzie Gminy Miasto Szczecin i Gminy Miasto Bydgoszcz

<jats:p>The subject of the study is &amp;lsquo;Real estate tax as a source of income of a local government unit. A financial-legal analysis on the example of the Municipality of Szczecin and the Municipality of Bydgoszcz&amp;rsquo;. The main objective was to establish the importance of real estate tax revenues as a source of income for local government units. The legal basis for property taxation was discussed and an analysis of the proceeds of this tax for the period 2020&amp;ndash;2022 was carried out. The results indicate that the property tax is a stable source of income, crucial for the implementation of public tasks, and that its effectiveness depends on local tax policy and the economic specifics of the region.</jats:p>