Przedsiębiorstwo jako podatnik podatku od nieruchomości - kierunki zmian
Company as a real estate taxpayer - trends in modernizing

Summary/Abstract: Purpose - the purpose of this article is lo present and evaluate the functioning of the real estate tax from the point of view of the enterprise, in particular conducted by legal persons. Element of the work is to indicate the desired changes in this regard. Design/Methodology/approach - critical analysis of the literature review. Findings - desirable direction of the reform of the taxation of real estate used in business would be a departure from the tax valuation of the property based on the ad valorem tax. However, since there is no political possibility of such a modification of the system, should lead to the modernization and improvement of the current model of property taxation. The main activities in this area should aim to standardize the valuation and tax accounting in different municipalities. Highly desirable to enable the use of the web way of declaring tax. It should also consider the maintenance of different rates in municipalities and keeping self-taxation rule for companies.

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