Wartość niejedno ma imię, czyli kilka uwag na temat podstawy opodatkowania w podatku od nieruchomości typu ad valorem
Value Has More Than One Name — Some Remarks on the Ad Valorem Property Tax Base

Summary/Abstract: This article presents ways of expressing the tax base in ad valorem property taxes. It then points out the problems faced by countries with an ad valorem property taxation system. On the basis of the experience of countries applying the discussed system of real estate taxation, the author of the study comes to the conclusion that ad valorem taxes can fulfil the postulate of equality and tax equity and can constitute an effective and stable source of financing for municipalities, provided, however, that the legislator introduces an effective mechanism guaranteeing regular, preferably annual, valorisation of the value constituting the tax base.

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