System opodatkowania nieruchomości w Polsce.
Property tax in Poland.

Summary/Abstract: The article is devoted to the issue of property tax in Poland. First, characteristics of property tax and its tasks are introduced. Next, the author describes property tax system in Poland, its legal basis and tax base, strengths and weaknesses, impact on economy. In the final section the prospective reform of the property tax in Poland is discussed, with the main obstacles identified.

• Details
• Contents