THE CONCEPT OF REAL ESTATE TAXATION BASED ON THE AD VALOREM PRINCIPLE
Journal Title: Globalization, the State and the Individual - Year 2015, Vol 3, Issue 7
Abstract
It is an official description, list and register of real estate (land and real estate) madę for tax purposes. Within this description the value of the property and the list of incomes generated by the property is assessed. In Poland, preparations for the introduction of the cadastre system have fiscal purposes. According to the assumptions, the currently valid principles of taxation concerning real estate tax, agricultural tax, forest tax and tax on inheritance and donations will be replaced by the new regulation. Instead of taxing according to the area of the property, the base for calculating tax will be the property value
Authors and Affiliations
Tomasz Wołowiec, Adam Muszyński Muszyński, Janusz Soboń
Keywords
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