Zasadność opodatkowania majątku
Legitimacy of property taxation

Summary/Abstract: The aim of this article is to answer the question if in modern taxation systems there is legitimacy of property taxation. Existing theories of taxation were used to reach the goal. The author also relates to functions which property taxes should meet. This article refers particulary to real estate taxation. The analysis, which was made, shows that there are a lot of arguments “for” property taxation, becouse this type of taxation contributes to the realization of goals which were raised by public authority.

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