Implementacja europejskich trendów podatku katastralnego w warunkach polskich
Implementation of the European trends of cadastral tax in Polish conditions

Summary/Abstract: The necessary condition for the introduction of a cadastral tax in Poland is upgrading of the data contained in the land and buildings registry (EGiB) and bringing them into compliance with the records of the Land and Mortgage Registers (KW). According to provisions of law, changing the rules of real estate taxation in Poland requires the introduction of cadastral values into the database, determined in the way of general valuation. The necessary condition for this task realization is the introduction of a general system of periodic properties valuations, as well as the resolution of disputes concerning the costs of its financing. From the comparative analysis performed in selected European countries results that the property tax is not always based on the cadastral value within the meaning of the Polish regulations. It is adjusted to the social, economic and political conditions of the given country. Some significant differences in the determination of the amount and method of enforcement are noted. The study was carried out on the example of data from the real estate market of premises with residential function in Krakow. The results indicate that the introduction of a cadastral tax in Poland, according to European rates (straight ahead), is unlikely, because of its amount in relation to the real possibilities of citizens, arising from their income.

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