Czy podatek od wartości nieruchomości jest szansą na zwiększenie dochodów samorządu terytorialnego?
Is the property value tax an opportunity to increase the income of local government?

Summary/Abstract: The property value tax has been suggested to introduce in Poland for a long time. However, according to different reasons, reform of the taxation of real estate was not introduced till now. In this article the defects of current property tax structure will be shown. What is more, areas that need reforms will also be pointed out. The benefits of tax in a form of ad valorem will be shown. The introduction of new tax would be an advantage for local government and would also strengthen its position in the state.

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