- 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
Artykuł