Opodatkowanie nieruchomości w Polsce – symulacja zmiany na podatek katastralny
Property tax in Poland – simulation of cadastral tax reform

Author(s): Joanna Dąbrowska, Agnieszka Górska
Subject(s): Economy, Business Economy / Management, Economic policy, Law on Economics, Public Finances, Fiscal Politics / Budgeting
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: podatek od nieruchomości;podatek katastralny;samorząd terytorialny;JST;budżet gminy;
Summary/Abstract: Purpose: For many years, there has been talk of a real estate tax reform that could positively affect the financial situation of local governments. The aim of the study is to assess the fiscal efficiency of real estate tax on the example of four selected communes located in the Kujawsko-Pomorskie voivodeship. Design/methodology/approach: At the beginning, the current structure of the analysed taxis shown. Then, the structure of revenues of local government units was presented and the importance of revenues from real estate tax was indicated. Cadastral tax has been defined and its essence explained. The advantages and disadvantages of ad valorem tax, both from the taxpayer’s and the commune’s point of view, have been identified. In order to achieve the aim of the study, the authors used a simplified simulation of a few selected real estates from given communes. Different percentages were used to determine the potential income in an ad valorem tax situation. The basis for the analysis is the literature on the subject, legal acts, statistical data and conclusions from the study. Findings: The result of the considerations described is the assessment of the effectiveness of the real estate tax reform implementation.

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