Taxes incidence on the local real estate markets − an outline of issues Cover Image

Rozkład obciążeń podatkowych na lokalnych rynkach nieruchomości – zarys problematyki
Taxes incidence on the local real estate markets − an outline of issues

Author(s): Marcelina Zapotoczna, Joanna Cymerman
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: real estate market; tax; tax incidence

Summary/Abstract: The present paper addresses the problem of the taxes incidence on the local real estate markets. The main objective of this study was the approximation of the research problem. The study was divided into three stages aimed at: discussing the concept and characteristics of the real estate market, presenting taxes and charges occurring on the real estate market, noting the non-tax functions of taxes, presenting the issue of the tax incidence on the real estate market.

  • Issue Year: 2014
  • Issue No: 333
  • Page Range: 146-154
  • Page Count: 9
  • Language: Polish