| Autor: |
Felis, Paweł, Bernardelli, Michał, Bem, Agnieszka, Makowska, Anita, Kowalska, Milena, Otczyk, Grzegorz |
| Předmět: |
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| Zdroj: |
Studia BAS; 2023, Vol. 76 Issue 4, p163-190, 28p |
| Abstrakt: |
The property tax system in Poland has not been significantly reformed over the last 30 years. The article presents arguments for and against introducing selected solutions in Poland (such as value property tax, vacant property tax, tax on subsequent properties and taxation of housing funds). It aims to explain the influence of each solution on the real estate market and to indicate budgetary consequences for local government units. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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