Nowe rozwiązania prawne w zakresie opodatkowania nieruchomości
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Date
1986
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Publisher
Wydział Prawa i Administracji UAM
Title alternative
New Legal Regulation of Real Estate Taxation
Abstract
The increase of the effect of the taxation system as a regulator of economic
processes became one of the basic premises of the implemented economic reform.
That fact resulted in a necessity to introduce far reaching changes in the regulation
of taxation. Three tax statues related to real, estate were enacted
In the years 1982 - 1985. These acts realize the targets of the reformed tax system
in a different degree.
The structure of agriculture land tax seems to be the most correct. Rational
principles of valorization of taxed estates along with the extended scheme of
economic rebates create a number of legal instruments affecting taxpayers. That
shape of legal regulation generates real stimuli for the development and intensification
of agricultural production.
Many reservations on the other hand, are raised by the principles of taxation
in non-agricultural real estates. It mostly concernes a real estate tax for the
units of socialized economy. The static system of tax burden here is not capable
to generate instruments motivating needed behavior of taxpayers. That tax does
not also have any consideracle fiscal weight.
The construction of a real estate tax for the non-socialized sector and population
does not fully comply with the reform too. A complicated method of
tax valorization of real estates and non flexible system of rebates and exemptions
do not allow that tax to generate any practical instruments of non-fiscal influence.
A study of the discussed provisions allow for formulating some de lege
ferenda conclusions. These concern mostly a necessity of changes in non-agricultural
real property tax. Proposed change's are related to principles of tax
valorization of real estates and a structure of rebates and exemptions in respective
taxes. Making account for economic elements, to a larger extent than previously,
should generate better methods and forms of affecting taxpayers and by
the same token- realize the tasks of the tax system.
Heal estate taxes are the source of local income. Yet, the people's councils
have no competence to form their construction, or the competence is nomimal.
It is not compatible with the local administration model formed by the act of
people's council system and territorial self-igoverment. Thus the increase of councils
role in forming the construction and principles of local tax assesment. It
might favorably influence their financial independence.
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Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/2016
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Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 48, 1986, z. 4, s. 71-87