Szczegóły publikacji
Opis bibliograficzny
Analysis of the value of property tax after switching to the ad valorem system in Poland / Joanna Reczyńska, Piotr PARZYCH // W: ”GIS ODYSSEY 2018” [Dokument elektroniczny] : geographic information systems conference and exhibition : 25th anniversary conference : 10th to 14th of September 2018, Perugia, Italy : conference proceedings / eds. Paweł Ćwiąkała, Anita Kwartnik-Pruc, Edyta Puniach. — Wersja do Windows. — Dane tekstowe. — Zagreb : Croatian Information Technology Society – GIS Forum, [2018]. — (Conference proceedings (GIS Odyssey. Online) ; ISSN 2623-5714). — S. 412–419. — Wymagania systemowe: Adobe Reader. — Tryb dostępu: http://www.gis.us.edu.pl/index.php/conference-proceedings-2018 [2018-09-10]. — Bibliogr. s. 419, Abstr.
Autorzy (2)
Słowa kluczowe
Dane bibliometryczne
| ID BaDAP | 115971 |
|---|---|
| Data dodania do BaDAP | 2018-09-11 |
| Rok publikacji | 2018 |
| Typ publikacji | materiały konferencyjne (aut.) |
| Otwarty dostęp |  |
| Czasopismo/seria | Conference proceedings (GIS Odyssey. Online) |
Abstract
The subject of cadastral tax is undoubtedly an important issue for Poland. For nearly 30 years, the need to change the system of property taxation has been pointed out. The proposed change is to transit the currently binding method of calculating the tax to the area of real estate for ad valorem taxation, in other words its value. However, for the cadastral tax to be able to function efficiently in our country, it is necessary to remove many barriers and difficulties. One of the most important is the appropriate and thoughtful determination of the tax rate. Although the introduction of cadastral tax will be a difficult and time-consuming process, if it is carried out in a thoughtful manner, it will not only bring financial benefits for the state, but also positively influence its economic development. Changing the system on ad valorem will also allow compliance with the constitutional principle of fair taxation and will positively affect the development of the real estate market.