Tax Zoning – a possible direction for property tax reform. Proposal for Wrocław
| Autor: | Paweł Felis, Michał Bernardelli, Anita Makowska, Elżbieta Malinowska-Misiąg, Jarosław Olejniczak |
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| Jazyk: | English<br />Polish |
| Rok vydání: | 2023 |
| Předmět: | |
| Zdroj: | Nieruchomości@, Vol IV Wydanie elektroniczne, Pp 39-65 (2023) |
| Druh dokumentu: | article |
| ISSN: | 2657-8247 2719-8030 |
| DOI: | 10.5604/01.3001.0054.1307 |
| Popis: | The article aimed to present arguments for the necessity of changes in the real estate tax system. The concept of a zone-based tax was introduced, which could replace the existing system quickly, addressing some of the raised issues of social injustice while providing additional revenues to municipalities. The selection of appropriate zoning criteria from the residents’ perspective remains an open question. An integral part of the article is an empirical analysis based on the example of the city of Wrocław, encompassing a combination of three different zoning criteria: proximity to public transportation stops, educational institutions, and cultural centers. The results of computer simulations were compared with the actual distribution of transaction prices for residential properties from January 2022 to March 2023. |
| Databáze: | Directory of Open Access Journals |
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