Rozkład obciążeń podatkowych na lokalnych rynkach nieruchomości – zarys problematyki
Taxes incidence on the local real estate markets − an outline of issues

Summary/Abstract: The present paper addresses the problem of the taxes incidence on the local real estate markets. The main objective of this study was the approximation of the research problem. The study was divided into three stages aimed at: discussing the concept and characteristics of the real estate market, presenting taxes and charges occurring on the real estate market, noting the non-tax functions of taxes, presenting the issue of the tax incidence on the real estate market.

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