PODATEK OD NIERUCHOMOŚCI JAKO PRZEDMIOT KONFLIKTÓW MIĘDZY GMINAMI I PŁATNIKAMI (STUDIUM PRZYPADKU)

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Date

2004

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Wydział Prawa i Administracji UAM

Title alternative

REAL ESTATE TAX DETERMINATION AS A POINT OF CONTENTION BETWEEN MUNICIPALITIES AND TAXPAYERS (CASE STUDY)

Abstract

Real estate tax constitutes one of the main items in the local taxation system, especially if we consider its impact on shaping the local economy as well as tax revenue. It is the most important and most efficient local tax, applying to a wide range of entities. It is also homogenous in terms of type o f property taxed and applies the same criteria to physical and legal persons. The last couple of years have seen conflicts concerning the issue of real estate tax. Since 1996 these conflicts have been resolved by the Supreme Court of Administration. The idea of applying a real estate tax to mine sites is a vexed issue both in terms of jurisprudence and doctrine.

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Citation

Ruch Prawniczy, Ekonomiczny i Socjologiczny 66, 2004, z. 1, s. 133-160

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ISBN

ISSN

0035-9629

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Uniwersytet im. Adama Mickiewicza w Poznaniu
Biblioteka Uniwersytetu im. Adama Mickiewicza w Poznaniu
Ministerstwo Nauki i Szkolnictwa Wyższego