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    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:
    Pro-Ecological Preferences in Real Estate Tax on the Example of Municipal Communes of the Silesian Voivodeship
    Autorzy:
    Famulska, Teresa
    Szymczak, Magdalena
    Powiązania:
    https://bibliotekanauki.pl/articles/2168378.pdf
    Data publikacji:
    2022
    Wydawca:
    Uniwersytet Marii Curie-Skłodowskiej. Wydawnictwo Uniwersytetu Marii Curie-Skłodowskiej
    Tematy:
    real estate tax
    pro-ecological tax preferences
    local tax sovereignty
    Opis:
    Theoretical background: In the light of the sustainable development paradigm, the concepts and categories of public finance science require verification. This issue concerns, among others, taxes in terms of making them pro-ecological. Therefore, the necessity to research shaping sustainable taxes is justified not only by its importance and topicality but also by the fact that it is not sufficiently recognized in the literature. In particular, this regards research into the Polish tax system.Purpose of the article: The article aims to identify and assess pro-ecological real estate tax allowances and exemptions applied within the local tax sovereignty on the example of municipal communes of the Silesian Voivodeship.Research methods: The article employed literature studies (due to the specific nature of the subject – mainly domestic), analysis of the economic aspect of legal acts, in particular local law, simple statistical methods, and elements of comparative analysis. Empirical research was carried out on a full sample (49) of municipal communes of the Silesian Voivodeship. The analysis covered all resolutions of municipal councils from five years, i.e., from 2017 to 2021 (and in some cases also from earlier years), regarding real estate tax allowances and exemptions. In total, this amounts to 580 resolutions, the provisions of which were in force from 2018 to 2021 and are still applicable in 2022.Main findings: The study identified pro-ecological real estate tax allowance and exemption provisions, introduced under the tax sovereignty by the councils of the surveyed municipal communes. The authors proposed their own classification of the preferences in question and carried out their assessment, also in a comparative approach. The conducted research provides the basis for positive verification of the adopted research hypothesis, assuming that pro-ecological real estate tax allowances and exemptions are applied by municipal authorities to a limited extent. Directions for further research on the discussed issues were outlined at the end.
    Źródło:
    Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia; 2022, 56, 3; 19-35
    0459-9586
    2449-8513
    Pojawia się w:
    Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Gloss to the Supreme Court’s decision of 15 June 2022, II CSKP 509/22
    Autorzy:
    Rzewuski, Maciej
    Powiązania:
    https://bibliotekanauki.pl/articles/2158261.pdf
    Data publikacji:
    2022-12-15
    Wydawca:
    Katolicki Uniwersytet Lubelski Jana Pawła II
    Tematy:
    Tax
    tax law
    system of taxation
    real estate acquisition tax
    real estate transfer tax
    tax administration
    Opis:
    This paper is an attempt at a polemic with the position of the Supreme Court expressed in the cassation case II CSKP 509/22. The subject matter discussed in the paper is of great importance, particularly from a practical point of view, and concerns the issue of the (im)possibility of establishing the date of a will in a situation where doubts arise as to the relation of this will to another will which is dated. The considerations take into account not only the achievements of Polish doctrine, but also - for the sake of comparison and in order to find the best possible model for proceedings in this type of case - the solutions functioning in foreign legal systems (mainly German and French).
    Źródło:
    Review of European and Comparative Law; 2022, 51, 4; 237-248
    2545-384X
    Pojawia się w:
    Review of European and Comparative Law
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Tax changes in the Czech Republic in the COVID-19 pandemic
    Autorzy:
    Zelenská, Taťána
    Bellová, Jana
    Powiązania:
    https://bibliotekanauki.pl/articles/2129153.pdf
    Data publikacji:
    2022-09-09
    Wydawca:
    Katolicki Uniwersytet Lubelski Jana Pawła II
    Tematy:
    real estate tax
    road tax
    income tax
    value added tax
    excise tax
    Opis:
    The covid-19 pandemic has since March 2020 led to declarations of several states of emergency, to shutting down of schools, restrictions on gatherings as well as many business activities, with the aim to stopping the spread and transfer of the virus. Apart from the program of compensation bonuses, program Antivirus, postponing of the electronic sales record and so on, the state has reacted to the situation through tax legislation.The presented paper defines some steps as a result of the pandemic that are connected to tax law, these being specifically real estate tax, road tax, value added tax and excise tax.
    Źródło:
    Review of European and Comparative Law; 2022, 50, 3; 163-179
    2545-384X
    Pojawia się w:
    Review of European and Comparative Law
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Real Estate Acquisition Tax versus Real Estate Transfer Tax in the Czech Republic. Past or Future?
    Autorzy:
    Hrubá Smržová, Petra
    Powiązania:
    https://bibliotekanauki.pl/articles/2129145.pdf
    Data publikacji:
    2022-09-09
    Wydawca:
    Katolicki Uniwersytet Lubelski Jana Pawła II
    Tematy:
    Tax
    Tax law
    Real Estate Acquisition Tax
    Real Estate Transfer Tax
    Tax Administation
    System of Taxation
    Opis:
    The real estate acquisition tax as a property transfer tax was part of the system of taxation of the Czech Republic until 25 September 2020.1 It was a traditional historical tax forming a complementary element of the system of taxation. Since 1993, it was part of the system of taxation as a real estate transfer tax. As of 1 January 2014, due to the recodification of private law, extensive tax reform came into effect, the scope of which was unprecedented since the 1990s. As a result, a new tax was introduced by the Statutory Measure of the Senate No. 340/2013 Coll., namely the real estate acquisition tax, which replaced the former real estate transfer tax. The new tax regulation preserved the taxation of real estate transfers upon payment in the form of the acquisition of immovable property, reflecting the changes brought about by the recodification of private law and by the new Business Corporations Act. It redefined the taxpayer entity, reduced the administrative complexity of tax administration, including cases of mandatory submission of expert reports for the purpose of determining the tax base, and updated the cases of exemption from the real estate acquisition tax.
    Źródło:
    Review of European and Comparative Law; 2022, 50, 3; 145-161
    2545-384X
    Pojawia się w:
    Review of European and Comparative Law
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    The prospect of introducing cadastral tax in the context of the history of real estate taxes in Poland
    Autorzy:
    Reczyńska, Joanna
    Powiązania:
    https://bibliotekanauki.pl/articles/1429593.pdf
    Data publikacji:
    2020
    Wydawca:
    Uniwersytet Rolniczy im. Hugona Kołłątaja w Krakowie
    Tematy:
    real estate tax
    cadastral tax
    land tax history
    podatek od nieruchomości
    podatek katastralny
    historia podatku gruntowego
    Opis:
    For many years, debates on the change of the real estate tax system have been underway in Poland. The proposed reform would consist in the change from the currently binding method of calculating the amount of tax in relation to the real estate area to ad valorem taxation, in other words its property value. Although the law in force in Poland describes the cadastral tax definition and the methodology for its determination, there are no actions aimed at changing the tax system. A huge social reluctance resulting mainly from the belief that changes in the field of land taxes will be associated with an increase in fees cause stagnation at government level in making decision in this direction. However, the cadastral tax is not something new in Poland. It appeared, in various shapes, at many stages in the history of the Polish State. The subject of the work is the historical analysis of land cadastre and real estate taxation in Poland. The aim of the article is to show the methodological complexity in property taxation, with particular emphasis on the systems of calculating taxation in relation to the value of owned goods appearing in the history of Polish taxes.
    Źródło:
    Geomatics, Landmanagement and Landscape; 2020, 3; 43-53
    2300-1496
    Pojawia się w:
    Geomatics, Landmanagement and Landscape
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    THE CONCEPT OF REAL ESTATE TAXATION BASED ON THE AD VALOREM PRINCIPLE
    KONCEPCJA OPODATKOWANIA NIERUCHOMOŚCI WEGŁUG FORMUŁY AD VALOREM
    Autorzy:
    Wołowiec, Tomasz
    Powiązania:
    https://bibliotekanauki.pl/articles/576870.pdf
    Data publikacji:
    2018-12
    Wydawca:
    Międzynarodowy Instytut Innowacji Nauka – Edukacja – Rozwój w Warszawie
    Tematy:
    taxation
    ad valorem concept
    real estate tax
    opodatkowanie
    koncepcja ad valorem
    podatek od nieruchomości
    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 geograph-ical 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 (im-movable man-made objects, such as buildings), personal property (movable man-made objects), and intangible property. 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 residential, com-mercial, industrial and vacant real property. In Israel, for example, property tax rates are double for vacant apartments versus occupied apartments. 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 justifi-cation, and the other (special assessment) relies upon a special enhancement called a "benefit" for its justification.
    Podatek od nieruchomości (lub podatek od uprawy ziemi) to podatek od nieruchomości. Podatek jest pobierany przez organ, któremu podlega jurysdykcji, w której znajduje się nieruchomość; może zostać wypłacona na rzecz rządu krajowego, państwa federacyj-nego, powiatu, regionu geograficznego lub gminy. Wiele jurysdykcji może opodatkować tę samą nieruchomość. Jest to odwrotnie niż w przypadku czynszu i podatku hipotecznego, który jest oparty na procencie od wartości czynszu lub kredytu hipotecznego. Istnieją cztery podstawowe typy nieruchomości: grunt, udoskonalenia gruntów (nieruchome obiekty stworzone przez człowieka, takie jak budynki), mienie osobiste (ruchome obiekty stworzone przez człowieka) i dobra niematerialne. Nieruchomości (zwane również nieruchomościami) oznaczają połączenie gruntów i udoskonaleń. W ramach systemu podatku od nieruchomości, rząd wymaga i / lub dokonuje oceny wartości pieniężnej każdej nieru-chomości, a podatek jest oceniany w stosunku do tej wartości. Formy podatku od nieru-chomości wykorzystywane są różne w różnych krajach i jurysdykcjach. Nieruchomości są często opodatkowane w oparciu o ich klasyfikację. Klasyfikacja to grupowanie właści-wości opartych na podobnym zastosowaniu. Właściwości w różnych klasach są opodatkowane według różnych stawek. Przykłady różnych klas własności są mieszkalne, han-dlowe, przemysłowe i wolne od nieruchomości. Na przykład w Izraelu stawki podatku od nieruchomości są dwukrotnie niższe w przypadku mieszkań wakacyjnych niż mieszkań czynszowych. Specjalny podatek od oceny jest czasami mylony z podatkiem od nieruchomości. Są to dwie różne formy opodatkowania: pierwsza (podatek ad valorem) opiera się na wartości rynkowej nieruchomości, a druga (specjalna ocena) oparta na specjalnych zasadach „korzyści” określonych dla jej uzasadnienia.
    Źródło:
    International Journal of New Economics and Social Sciences; 2018, 8(2); 81-108
    2450-2146
    2451-1064
    Pojawia się w:
    International Journal of New Economics and Social Sciences
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Agricultural land on built-up housing lots and the incomes of communes: an example of Rokietnica commune in the Poznań agglomeration
    Autorzy:
    Maćkiewicz, Barbara
    Karalus-Wiatr, Cecylia
    Powiązania:
    https://bibliotekanauki.pl/articles/1052516.pdf
    Data publikacji:
    2017-06-15
    Wydawca:
    Uniwersytet im. Adama Mickiewicza w Poznaniu
    Tematy:
    exclusion of land from agricultural production
    farmland conversion
    incomes of communes
    real-estate tax
    agricultural tax
    urban sprawl
    decrease of agricultural land
    Opis:
    The strong connection between urbanisation processes and the transformation of farmland into built-up areas – mostly residential – has already been tackled in the literature. Still, in Poland this process of farmland loss, generally thought to be irreversible, occurs in a specific, often irrational and not fully registered way. What is more, this development is favoured by legislation, especially rules controlling the exclusion of land from agricultural production and real-estate taxation. Among the many detrimental consequences of those regulations are incomes of communes lower than they should be. The problem tackled in the article is that of the exclusion from agricultural use of only fragments of geodetic lots on which building investments are going on. The cost of the exclusion and the difference in the rates of the agricultural tax and the real-estate tax very often result in the exclusion of only a part of a lot, while the rest of it is formally still in agricultural use, even though its owner does not conduct any agricultural activity there. In this case two taxes have to be paid from one lot: the real-estate tax, on the land taken out of agricultural use and the building erected on it, and another, the agricultural tax, on land that is still a piece of farmland. This situation, especially in areas undergoing rapid urban sprawl, is common in Poland and has unfavourable consequences for the incomes of communes. It also leads to a discrepancy between data from the real-estate cadastre and the actual area of land in agricultural use, which greatly hampers an exact measurement and control of the real losses of land performing the agricultural function, including that with high-quality soils. The conducted research demonstrated that in 2014 nearly 7% (927) of all geodetic lots in Rokietnica commune, situated in the immediate neighbourhood of Poznań, were builtup housing lots, mostly carrying detached single-family houses, with fragments of farmland. Almost a half (49.4%) of the total area of those lots, 42 ha, was still agricultural land in the real-estate cadastre and subject to taxation not by the real-estate tax, but the much lower agricultural tax. Because of this difference in the two taxes, the annual receipts of the commune budget are 186,601 zlotys (43,395 euro) lower. It also turned out that more than 50% of farmland on those lots (21.8 ha) was arable land of the good land-capability class III, which is high for the conditions in the Poznań agglomeration. This not only corroborates the findings of earlier studies highlighting significant losses of good-quality arable land taking place as a result of urban sprawl, but it also means that in the Polish conditions actual losses are much higher than would follow from records in the real-estate cadastre. It can also be stated that the Polish legal rules not only fail to adequately protect farmland situated within metropolitan areas, but even favour its excessive loss.
    Źródło:
    Quaestiones Geographicae; 2017, 36, 2; 95-106
    0137-477X
    2081-6383
    Pojawia się w:
    Quaestiones Geographicae
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    The analysis of the economic efficiency of regions on the level of NUTS III and on the proportion of municipial taxation
    Analiza efektywności ekonomicznej regionów poziomu NUTS III w proporcji do opodatkowania miejskiego
    Autorzy:
    Adamisin, P.
    Tej, J.
    Powiązania:
    https://bibliotekanauki.pl/articles/405559.pdf
    Data publikacji:
    2012
    Wydawca:
    Politechnika Częstochowska
    Tematy:
    kryzys
    podatek lokalny
    cena
    zmiany stawek podatkowych
    poziom życia
    podatek od nieruchomości
    crisis
    local tax
    price
    changes in tax rates
    standard of living
    real estate tax
    Opis:
    Also the municipalities in the Prešov region were hit by the global economic and financial crisis. In this paper we analyze how the change of economic performance and subsequent revenue shortfall in the municipal influences the rates of individual components of real estate tax. The analysis was conducted in the region of Prešov in all district cities, using the average monthly wage of population, unemployment rate as indicators of economic performance and the changes of selected real estate tax rates.
    Także w Presovie, gminy zostały dotknięte przez globalny kryzys gospodarczy i finansowy. W niniejszym artykule przeprowadzona została analiza jak zmiana wydajności gospodarczej, a następnie niedobór dochodów w kasie miejskiej wpływa na ceny poszczególnych elementów podatku od nieruchomości. Analizę przeprowadzono w regionie Presov, we wszystkich miastach powiatowych, przy użyciu przeciętnego, miesięcznego wynagrodzenia ludności i stopy bezrobocia jako wskaźników gospodarczych oraz zmian wybranych stawek podatkowych od nieruchomości.
    Źródło:
    Polish Journal of Management Studies; 2012, 5; 59-72
    2081-7452
    Pojawia się w:
    Polish Journal of Management Studies
    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
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