SOME PRACTICAL ISSUES OF PROPERTY TAX TRAN SFORMATION
Journal Title: Globalization, the State and the Individual - Year 2015, Vol 4, Issue 8
Abstract
A system of property taxation should be understood as a group of taxes valid in a given country, related to ownership as well as the legał transfer of particular property elements, subject to taxation on the basis of currently valid legał regulations. Principally, their constructional ties with property should be manifested - apart from the object of taxation itself - in the construction of the taxation base. The object of taxation in property taxes is referred to a wide circle of events, often quite heterogeneous. With refe- rence to property taxes, legał regulations should not omit (also with refe- rence to implemented reforms) social and economic contexts of territorial self-government operations. It should be remembered that the expectations towards property taxes cannot be too high, we should also remember to take into account specific features of property taxes. Therefore in each tax policy shaped by legał norms there should be a postulate related to effec- tive use of real estate, shaping rational special structure in cities and tax Solutions ecology-oriented.
Authors and Affiliations
Tomasz Wołowiec, Janusz Soboń
Keywords
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