Symulacja zmian obciążeń podatkowych - podatek rolny a podatek katastralny
Simulation of tax burden transition - agricultural tax on land versus ad valorem tax

Summary/Abstract: Analysis of consequences of introducing land value taxation in one of the zachodniopomorskie voivodeship municipality were presented. There has been property evaluation conducted along with current land tax charges estimation. Only rural properties were taken under consideration. Effects of tax system reorganization were presented with emphasis on commune's budget income changes and single plots tax ballast changes

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