Immovable Property Taxation in OECD Countries Cover Image

Opodatkowanie nieruchomości w państwach OECD
Immovable Property Taxation in OECD Countries

Author(s): Małgorzata Mazurek-Chwiejczak
Subject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: property tax; immovable property tax; cadastral tax

Summary/Abstract: Immovable property taxation seems to be the material component of property taxationsystem. Their fiscal importance is significant in semi-government budgets. Thereis no multinational standards of their construction, thus it varies significantly in differentcountries. The article contains information about objects of immovable property taxes,the character of the tax base and valuation of immovable properties in cadastral systems(especially what is valued? how is it valued? and who values?).

  • Issue Year: 2015
  • Issue No: 118
  • Page Range: 237-252
  • Page Count: 16
  • Language: Polish