47. ANALYSIS OF THE VALUE OF PROPERTY TAX AFTER SWITCHING TO THE AD VALOREM SYSTEM IN POLAND
The subject of cadastral tax is undoubtedly an important issue for Poland. For nearly 30 years, the need to change the system of property taxation has been pointed out. The proposed change is to transit the currently binding method of calculating the tax to the area of real estate for ad valorem taxation, in other words its value. However, for the cadastral tax to be able to function efficiently in our country, it is necessary to remove many barriers and difficulties. One of the most important is the appropriate and thoughtful determination of the tax rate. Although the introduction of cadastral tax will be a difficult and time-consuming process, if it is carried out in a thoughtful manner, it will not only bring financial benefits for the state, but also positively influence its economic development. Changing the system on ad valorem will also allow compliance with the constitutional principle of fair taxation and will positively affect the development of the real estate market.
Listing Details
- AuthorJoanna Reczyńska et al.
- AffiliationAGH University of Science and Technology, Krakow
- File
Map
Listings
