ЕВРОПЕЙСКИЕ СИСТЕМЫ НАЛОГООБЛОЖЕНИЯ НЕДВИЖИМОСТИ YERSUS ПОЛЬСКАЯ МОДЕЛЬ EUROPEAN
Journal Title: Globalization, the State and the Individual - Year 2015, Vol 4, Issue 8
Abstract
Налогообложение недвижимого имущества является традиционным элементом налоговой системы в большинстве стран. Имущественные налоги представляют однако эту группу публичных даней, которая наиболее дифференцирована с точки зрения формы и конструкции. В теории и практике можно выделить две основных модели налогоо¬бложения недвижимости. Первый из них, такой, что обязывает теперь в Польше, опирается на по-верхний недвижимости как основанию нало¬гообложения
Authors and Affiliations
Daniel Szybowski
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