Diagnoza i ocena wybranych kierunków zmian opodatkowania nieruchomości mieszkaniowych w Polsce

Diagnoza i ocena wybranych kierunków zmian opodatkowania nieruchomości mieszkaniowych w Polsce

The property tax system in Poland has not been significantly reformed over the last 30 years. The article presents arguments for and against introducing selected solutions in Poland (such as value property tax, vacant property tax, tax on subsequent properties and taxation of housing funds). It aims...

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Veröffentlicht in:Studia BAS 2023 (4), p.163-190
Hauptverfasser: Felis, Paweł, Bernardelli, Michał, Bem, Agnieszka, Makowska, Anita, Kowalska, Milena, Otczyk, Grzegorz
Format: Artikel
Sprache:pol
Schlagworte:
Economy
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Zusammenfassung:The property tax system in Poland has not been significantly reformed over the last 30 years. The article presents arguments for and against introducing selected solutions in Poland (such as value property tax, vacant property tax, tax on subsequent properties and taxation of housing funds). It aims to explain the influence of each solution on the real estate market and to indicate budgetary consequences for local government units.
ISSN:2080-2404