Wpływ wprowadzenia podatku od wartości nieruchomości na koszty eksploatacji nieruchomości mieszkaniowych w Polsce
The Impact of Property Tax Reform on Housing Costs in Poland

Summary/Abstract: The property tax reform in Poland and transformation from area based property tax towards ad valorem model has long been discussed in the literature. One of the major topics, but still relatively understudied is tax burden for households in major metropolitan areas. In this context the main purpose of this article is to demonstrate the impact of property tax reform on housing costs in Poland – both in terms of overall affordability and structure. Paper is based on literature review and empirical research based on case study method (simulation based on two housing cooperatives located in Krakow).

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