- Tytuł:
- The influence of the cadastre modernization on the real estate tax base assessment
- Autorzy:
-
Benduch, P.
Pęska, A. - Powiązania:
- https://bibliotekanauki.pl/articles/101642.pdf
- Data publikacji:
- 2016
- Wydawca:
- Polska Akademia Nauk. Stowarzyszenie Infrastruktura i Ekologia Terenów Wiejskich PAN
- Tematy:
-
cadastre
modernization
real estate tax
forestry tax
agricultural tax - Opis:
- The modernization of the cadastre is such a complicated and complex process that may cause many significant results. Cadastral parcel surface areas changes and changes in land use are the most important of them. These factors have also a direct influence on the real estate tax base assessment. Using materials obtained from geodetic and cartographic documentation centres, the analysis concerning the considered problem has been performed. The basic facts connected with the cadastre modernization and legal rules concerning the real estate, agricultural and forestry tax bases determination have been analysed too. It has been proved, that changes in spatial data which have arisen during the modernization of the cadastre, especially in the scope of land use, may have an essential significance for taxpayer. Performed analysis denote, that comprehensive cadastre modernization from proper Municipal and Communal Offices' point of view which are real estate tax collectors, is financially profitable enterprise.
- Źródło:
-
Infrastruktura i Ekologia Terenów Wiejskich; 2016, III/1; 787-800
1732-5587 - Pojawia się w:
- Infrastruktura i Ekologia Terenów Wiejskich
- Dostawca treści:
- Biblioteka Nauki
Artykuł