Temat: Property Value Tax - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: Diagnoza i ocena wybranych kierunków zmian opodatkowania nieruchomości mieszkaniowych w Polsce
Diagnosis and assessment of selected directions of changes in residential real estate taxation in Poland
Autorzy:: Felis, Paweł
Bernardelli, Michał
Bem, Agnieszka
Makowska, Anita
Kowalska, Milena
Otczyk, Grzegorz
Powiązania:: https://bibliotekanauki.pl/articles/26917823.pdf
Data publikacji:: 2023
Wydawca:: Kancelaria Sejmu. Biuro Analiz Sejmowych
Tematy:: property tax
value property tax
vacant property tax
tax on subsequent properties
taxation of housing funds
Opis:: The property tax system in Poland has not been significantly reformed over the last 30 years. The article presents arguments for and against introducing selected solutions in Poland (such as value property tax, vacant property tax, tax on subsequent properties and taxation of housing funds). It aims to explain the influence of each solution on the real estate market and to indicate budgetary consequences for local government units.
Źródło:: Studia BAS; 2023, 4(76); 163-190
2080-2404
2082-0658
Pojawia się w:: Studia BAS
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 2.

Tytuł:: LEGAL AND THEORETICAL ASPECTS OF PROPERTY TAXES
Autorzy:: Żywicka, Agnieszka
Wołowiec, Tomasz
Powiązania:: https://bibliotekanauki.pl/articles/915847.pdf
Data publikacji:: 2016
Wydawca:: Katolicki Uniwersytet Lubelski Jana Pawła II
Tematy:: property tax
real property
ad valorem taxation
land
mortgage value
Opis:: A property tax (or millage tax) is a levy on property that the owner is required to pay. The tax is levied by the governing authority of the jurisdiction in which the property is located; it may be paid to a national government, a federated state, a county or geographical region, or a municipality. Multiple jurisdictions may tax the same property. This is in contrast to a rent and mortgage tax, which is based on a percentage of the rent or mortgage value. There are four broad types of property: land, improvements to land (immovable man-made objects, such as buildings), personal property (movable man-made objects), and intangible prop-erty. Real property (also called real estate or realty) means the combination of land and improvements. Under a property tax system, the government requires and/or performs an appraisal of the monetary value of each property, and tax is assessed in proportion to that value. Forms of property tax used vary among countries and jurisdictions. Real property is often taxed based on its classification. Classification is the grouping of properties based on similar use. Properties in different classes are taxed at different rates. Examples of different classes of property are residen-tial, commercial, industrial and vacant real property. A special assessment tax is sometimes confused with property tax. These are two distinct forms of taxation: one (ad valorem tax) relies upon the fair market value of the property being taxed for justification, and the other (special assessment) relies upon a special enhance-ment called a “benefit” for its justification
Źródło:: Review of European and Comparative Law; 2016, 26-27, 3-4; 195-222
2545-384X
Pojawia się w:: Review of European and Comparative Law
Dostawca treści:: Biblioteka Nauki

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