- Tytuł:
-
Powierzchniowy a katastralny system opodatkowania nieruchomości w Polsce
Area versus value-based taxation of real estate in Poland - Autorzy:
- Gnat, Sebastian
- Powiązania:
- https://bibliotekanauki.pl/articles/2196949.pdf
- Data publikacji:
- 2021
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
taxation of real estate in Poland
cadastral tax
property tax
general property valuation - Opis:
- The article explores the economic aspects of area and value-based taxation of Polish real estate. It begins with the presentation of information on the conditions of property taxation in Poland. Next, a review of the research on the cadastral tax is provided, as well as the assumptions of the econometric model used for mass valuation of the analysed real estate. The main part of the article contains the results of the simulation of replacing the property tax with an ad valorem one. Particular attention is given to the impact of the cadastral tax rate on the revenues of municipalities and changes in the tax burden on individual properties. The main aim of this study was to show the importance of the proper setting of the ad valorem tax rate in the process of reforming the property taxation system.
- Źródło:
-
Studia BAS; 2021, 1(65); 127-146
2080-2404
2082-0658 - Pojawia się w:
- Studia BAS
- Dostawca treści:
- Biblioteka Nauki
Artykuł