POWSZECHNA TAKSACJA NIERUCHOMOŚCI - ISTOTA I ZNACZENIE
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Date
2009
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Wydział Prawa i Administracji UAM
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UNIVERSAL TAXATION OF PROPERTY - ESSENCE AND MEANING
Abstract
The paper focuses on the issue of universal taxation of property. The analysis of Polish solutions
is preceded by a short introduction in which individual tax assessment models have been listed.
Concepts such as the value of property and the transaction price are presented and their mutual
relations described. Different types of the cadastre value that may be used for the purpose of
calculation of the taxation base have been identified.
The next part of the paper focuses on the cadastre value that will be recognised as the taxation
base in Poland. The positive and negative aspects of the mass property valuation that will be binding
in Poland in the near future have been analysed. Issues such as representative property, adjustment
coefficients, tables, and taxation maps have been discussed, and monitoring of the property market
has been recommended.
The last part of the paper identifies the modes in which the universal property taxation in Poland
may take place. A division between a nationwide and municipal universal property taxation and
individual valuation and presentation of the cadastre taxation methods has been made.
The paper ends with a conclusion that work on an integrated cadastre system must be finalised
soon. It also identifies those areas which still require special attention, and universal property
taxation provisions that need to be formulated.
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Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 71, 2009, z. 3, s. 49-67
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ISBN
ISSN
0035-9629