Rola opodatkowania nieruchomości mieszkaniowych w kreowaniu polityki mieszkaniowej państwa
Taxation of residential property in creation of state housing policy

Summary/Abstract: The article is devoted to the issue of housing property taxation in the context of the housing policy of the state. The system of tax exemption and tax relief which governed the housing property market in the years 2004-2012 was analysed, as far as satisfying the housing needs is concerned. The study demonstrated a low effectiveness of the tax instruments used for the support of housing from the perspective of overcoming the housing shortage and improving the quantitative indicators of satisfying the housing needs.

• Details
• Contents