Proposition of methodology of estimation structures value for taxation purposes Cover Image

Propozycja metodologii określania wartości budowli dla potrzeb ustalenia podstawy opodatkowania podatkiem od nieruchomości
Proposition of methodology of estimation structures value for taxation purposes

Author(s): Sebastian G. Kokot, Sebastian Gnat
Subject(s): Economy
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: property; property valuation; taxes

Summary/Abstract: The article presents proposition for estimation of structures value for taxation purposes. This method finds it application in particular situation, when structures have been purchased as a part of a property without indication of their value in the transactional price

  • Issue Year: 2013
  • Issue No: 31/1
  • Page Range: 189-194
  • Page Count: 6
  • Language: Polish