THE AREA SYSTEMS OF REAL ESTATE ТАХАТКЖ SELECTED PROBLEMS AND WAYS OF REFORMING
Journal Title: Globalization, the State and the Individual - Year 2016, Vol 3, Issue 11
Abstract
The area Systems of property taxation practically bring a fixed base for calculating property taxes. It should be emphasized that the conseąuences of such structure affect both active and passive taxation subjects. For local authorities the main problem resulting from the imperfection of the taxation base is that the growth of their tax income is curbed. On the other hand, in case of taxpayers - referring to the principle of eąuity, which says that the tax system should treat citizens in the same way as far as their features, positions and conditions are concerned - their payment capabilities are only partly taken into account in distribution of tax burden.
Authors and Affiliations
Tomasz Wołowiec
Keywords
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