Przekształcenia funkcjonalno-przestrzenne a podatki od nieruchomości
Functional and spatial transformation and the real estate taxes

Summary/Abstract: Functional and spatial transformations in rural areas in recent years have often not been supported by updating the data in the register of plots, buildings and apartments. The role of the register is to collect the data about the use of real estates for calculating real estate taxes. Neglecting the actual cadastral data can therefore affect the incorrect real estate tax calculation, and may affect the condition of the Polish municipal budgets. The paper will present cases of selected rural areas located in the neighborhood of Środa Śląska. The study will identify quantitative and qualitative differences between the data in register and actual use of real estates. Discrepancies between the data were the basis for calculations of differences in income in local taxes. Studies showed that in the current situation of divergent data in case of one village even more than 40000 PLN cannot be paid to the municipal budget.

• Details
• Contents