Podatek katastralny w Polsce – czy słuszna koncepcja?
Cadastral tax in Poland – is it the right concept?

Summary/Abstract: There is no doubt that the implementation of the cadastral system and of the property tax based on it naturally requires a radical reform of the existing system of property taxation, that is, in the first place the abolition of the taxes of which the key feature is the technical parameter, i.e. the area. The realization of such an undertaking will only be possible if an integrated cadastral system is built whose creation requires the modernization of the current land and building registry, and the establishment of a uniform system of data contained in land and mortgage registers, tax registers, as well as land and building records. In order to determine the cadastral value, in the first place it is necessary to create a real property cadastre (which is mainly based on maps and appraisal tables), that is, the extended and improved current system of land and building registry which serves, among other things, to ensure that there is fair taxation in accordance with international standards. The real property cadastre would represent a collection of information on lands, buildings, structures and their owners that is uniform for the entire country, structured and updated. A number of countries which carried out tax reforms highlighted that since a variety of elements were not taken into account in a comprehensive way, the implication was that changes had to be carried out in the statutory law. Taking advantage of these experiences, the Polish legislator should make an attempt at a structured regulation.

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