Surface Area and Value Property Taxation. The example of Poland and Germany
Surface Area and Value Property Taxation. The example of Poland and Germany

Summary/Abstract: The aim of this article is to assess the surface area and value property taxation on the example of Poland and Germany. The analysis refers to the theoretical concepts in the literature, other research and it also includes such criteria as macroeconomic efficiency (fiscal meaning), the issues of fairness, neutrality and technical elements. We noticed a greater fiscal significance of real property taxation in the cadastral system. Nevertheless, our analysis does not give an explicit answer to the question which tax system is better. Either of them has its own strengths and weaknesses. The choice depends on the social factors and political decisions that may, but do not need to be derived from the financial needs of local government units.

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