Wpływ zmiany systemu opodatkowania nieruchomości od osób fizycznych na budżet gminy
Impact of changes in taxation of real estates of individuals on district’s budget

Summary/Abstract: The article presents the impact of changes in the system of real estate taxation of individuals in the municipal budget and to evaluate the surface system of real estate taxation in Poland and discuss the results of simulation of the impact on the budget of the commune transition to the cadastral system of property taxation. The research methods used are as follows: a critical analysis of literature, selected statistical methods and case studies. The study adopted the following towns: Jeżów Sudecki, Stara Kamienica and Piechowice. The real estate tax from individuals was examined. The tax rates adopted for the simulation were 0.1%, 0.5%, and 1%. The analysis has shown that the rate of 0.5% would be optimal from the point of view of the municipal budget and the fiscal burden on individuals.

• Details
• Contents