Diagnoza i ocena wybranych kierunków zmian opodatkowania nieruchomości mieszkaniowych w Polsce
Diagnosis and assessment of selected directions of changes in residential real estate taxation in Poland
Author(s): Paweł Felis, Michał Bernardelli, Agnieszka Bem, Anita Makowska, Milena Kowalska, Grzegorz OtczykSubject(s): Economy
Published by: Kancelaria Sejmu
Keywords: property tax;value property tax;vacant property tax;tax on subsequent properties;taxation of housing funds
Summary/Abstract: 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.
Journal: Studia BAS
- Issue Year: 2023
- Issue No: 4
- Page Range: 163-190
- Page Count: 28
- Language: Polish