Powierzchniowy a katastralny system opodatkowania nieruchomości – symulacja wybranych skutków fiskalnych
Areal and Cadastral Property Taxation System – Simulation of Selected Fiscal Effects
Author(s): Sebastian GnatSubject(s): Public Finances
Published by: Wydawnictwo Naukowe Uniwersytetu Marii Curie-Sklodowskiej
Keywords: podatek katastralny; podatek od nieruchomości; powszechna taksacja nieruchomości; cadastral tax; property tax; general property valuation
Summary/Abstract: The article presents the results of a simulation of urban land tax reform. On the example of one municipality current tax burdens of individual plots of land have been determined. Moreover, the process of determining its cadastral value has been carried out and then the effects of replacing the property tax by the cadastral tax for an assumed rate of cadastral tax have been investigated.
Journal: Annales Universitatis Mariae Curie-Skłodowska, Sectio H Oeconomia
- Issue Year: L/2016
- Issue No: 1
- Page Range: 371-380
- Page Count: 10
- Language: Polish