Policy of Polish municipal self-governments in the field of real estate taxation 09 April 2022 News SGH-UEW research grant Prof. dr hab. L. Patrzałek; Dr hab. A. Bem, prof. UEW; Dr hab. M. Bernardelli, prof. SGH; Dr hab., P. Felis, prof. SGH (kierownik projektu); Dr E. Malinowska-Misiąg; Dr J. Olejniczak; Mgr M. Kowalska. The aim of the study was to evaluate the local tax policy implemented by municipalities in Poland. The results of two questionnaire surveys will be presented. In the first survey, responses from over 800 municipalities from 6 voivodships were used, and on this basis, an analysis of selected aspects of the regional tax policy in the field of real estate tax was carried out. In the second one, addressed to the inhabitants of municipalities (sample of 1000 respondents), it was examined how the inhabitants perceive the real estate tax, taking into account its current frame and possible changes in the future.