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Wyszukujesz frazę "real estate tax" wg kryterium: Temat


Wyświetlanie 1-2 z 2
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
Tytuł:
The concept of estimating usable floor area of buildings based on cadastral data
Autorzy:
Benduch, P.
Hanus, P.
Powiązania:
https://bibliotekanauki.pl/articles/106911.pdf
Data publikacji:
2018
Wydawca:
Politechnika Warszawska. Wydział Geodezji i Kartografii
Tematy:
real estate cadastre
building
usable floor area
base for property tax
‘ad valorem’ tax
kataster nieruchomości
budynek
powierzchnia użytkowa
podstawa podatku od nieruchomości
podatek "ad valorem"
Opis:
Usable floor area is one of the most important spatial attributes of buildings and premises. It is used, for example, to determine the basis for their taxation. Unfortunately, the question of proper determination of usable floor area in Poland has remained problematic for many years, which is closely related to the occurrence of various definitions of usable floor area in the currently binding legal acts. Consequently, usable floor area is not a universal attribute. This means that in certain cases significant discrepancies may occur between the usable floor area of the same structure, determined for different purposes. In addition, despite attempts made to unify the principles for the performance of surveys of building structures and their parts, this requirement still can not be recognized as fully met. Therefore, there is no doubt that the problem of reliability and availability of data defining the usable floor area of buildings is becoming even more important in view of the introduction of the ‘ad valorem’ tax, which has been planned for years. For this reason, this paper proposes a universal, multi-variant method of estimating usable floor area based on geometric and descriptive data of buildings contained in the cadastre. The Authors, taking into account the applicable legal regulations, have considered the possibilities of practical implementation of individual variants of this specific method. They have carried out empirical tests of effectiveness of the proposed approach. They have also defined tasks for which this method of determining the usable floor area of buildings would be particularly useful.
Źródło:
Reports on Geodesy and Geoinformatics; 2018, 105; 29-41
2391-8365
2391-8152
Pojawia się w:
Reports on Geodesy and Geoinformatics
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-2 z 2

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