Model logitowy jako narzędzie prognozowania obciążeń podatkowych działek gruntu w wyniku wprowadzenia podatku ad valorem
Utilisation of logit models for forecasting of properties’ tax burden increase as a result of introduction of ad volarem tax

Summary/Abstract: The system of taxation of urbanized real estate in Poland is based on the area (in the case of taxation of land) and usable area (in the case of buildings and premises). In many countries, including some post-socialist countries, the taxation system is based on the value of property. In Poland, political discussions on the reform of property taxation have repeatedly started. The main concern about the property value tax is the increase of the tax burden. The article proposes the use of a logit model for forecasting the increase of these burdens. The basis for the considerations was to carry out (presented in previous surveys) a mass valuation of the land located in the area of the specified commune. Thanks to the logit model, it is possible to forecast an increase in the tax burden. The results of such forecasts may contribute to a change in the belief that the property tax reform must lead to an increase in the tax burden for each taxable entity.

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