Polski system opłat od nieruchomości

This paper discusses real property charges and the relevant theoretical problems, including the concept of the system of real property charges, its functions and the desirable attributes of that system to ensure that its functions are effectively fulfilled. The study presents various systems of clas...

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Veröffentlicht in:Acta scientiarum Polonorum. Gospodarka przestrzenna. Administratio locorum 2010, Vol.9 (2), p.29-46
Hauptverfasser: Cymerman, Ryszard, Cymerman, Joanna
Format: Artikel
Sprache:eng
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Zusammenfassung:This paper discusses real property charges and the relevant theoretical problems, including the concept of the system of real property charges, its functions and the desirable attributes of that system to ensure that its functions are effectively fulfilled. The study presents various systems of classifying real property charges in view of their legal nature, the manner of payment, the collecting entity, the territorial coverage and the formal grounds of real property charges.
ISSN:1644-0749
2450-0771