System opodatkowania nieruchomości w Polsce na tle wybranych krajów
System of real estate taxation in Poland compared to chosen states

Summary/Abstract: The publication is dedicated to issues of real estate taxation in Poland comparedto selected countries setting assessment of the model of estate taxation system adopted in thecountry as the main objective. The main aim was accomplished in four stages: 1) bringing thenotion of a system of real estate taxation, taking into account functions and purposes of thesystem, 2) characterizing the property taxation system in Poland, 3) introducing the propertytax systems in selected countries in the world, 4) analyzing and assessing the significance ofthe system of real estate taxation in the economies covered by the states analysed. The analysesin the application part of the paper were based on data from Local Data Bank of CentralStatistical Office and prepared by Eurostat report on taxation trends in the European Union,Iceland and Norway.The publication is dedicated to issues of real estate taxation in Poland compared to selected countries setting assessment of the model of estate taxation system adopted in the country as the main objective. The main aim was accomplished in four stages: 1) bringing the notion of a system of real estate taxation, taking into account functions and purposes of the system, 2) characterizing the property taxation system in Poland, 3) introducing the property tax systems in selected countries in the world, 4) analyzing and assessing the significance of the system of real estate taxation in the economies covered by the states analysed. The analyses in the application part of the paper were based on data from Local Data Bank of Central Statistical Office and prepared by Eurostat report on taxation trends in the European Union, Iceland and Norway

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