Wpływ oznaczeń w katastrze nieruchomości na wymiar podatku
Impact of symbols in the real estate cadastre on tax dimension

Summary/Abstract: The current information about the properties is necessary in many procedures concerning the management of real estate. Information about real estate can be obtained from various sources. These sources are scattered. The government is developing programs for modernization many public records that collect data on real estate. These programs are developed for systemic integration of data on real estate. One of these programs is the implementation of the Project ZSIN (Integrated Real Estate Information System). The assumption of this concept is the improvement of data in the register of land and buildings. ZSIN has to lead to the functional integration of data on properties of both legal situation and data about the geodetic status by integrating an electronic platform and rail services ZSIN. In this study was exposed, that access to current data available in the real estate cadastre is necessary not only to property owners, who are managed theirs property, but also to the tax authorities. The tax authority has to collect current data about real estate and business carried out on the real estate. Based on current data tax authority imposes the tax assessment. In the paper has analyzed the impact of the current data from the register of land and buildings on the tax in the case of agricultural property. The authors identified the data from the register of land and buildings necessary for the tax authority. The tax is obligatory tribute to the Treasury therefore it is undisputed that it must be determined in a fair size. The taxpayer can not take responsible for unfair tax assessment which is based on outdated data. It is necessary that the tax is determined on the latest data and according to the actual state of property and its intended use.

• Details
• Contents