Obciążenie budżetu gospodarstwa domowego w przypadku zmiany systemu opodatkowania podatkiem od gruntów
Household budget burden in case of a change in tax system of land

Summary/Abstract: The study attempts to illustrate the impact of a change in the land tax system on household income. The research method used literature studies, statistical analysis and comparative analysis. The concept of real estate tax and its objectives and construction are explained in the first part of this paper. They describe the concept of cadastral tax and its types. In the next step, the variant of introduction of cadastral tax on household income is presented. An individual household was selected for the analysis.

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