Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Results found: 14

first rewind previous Page / 1 next fast forward last

Search results

help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Content available remote

On the Equity of the Area-Based Property Tax System in Poland

100%
Głuszak M.
Świat Nieruchomości
|
2015
|
issue 4(94)
37-44
EN
In the article we discuss the problem of the equity of the area-based property tax in Poland. The fairness of property taxation has been a subject of economic debate in most developed countries – the United States and the United Kingdom being the most evident examples. The discussion has focused on valuebased property tax systems – mainly because this type of property taxation prevails in mature economies. In the paper we discuss previous research. In the last part of the paper we analyse the problem from the theoretical perspective based on PaglinFogarty. We argue that the area-based property tax system in Poland is not equitable. Based on current practice we conclude that it is mostly regressive.
PL
W artykule omówiono problem równości pionowej podatku od nieruchomości w Polsce. Sprawiedliwość opodatkowania nieruchomości jest przedmiotem debaty gospodarczej w większości krajów rozwiniętych – większość wyników empirycznych pochodzi z badań prowadzonych w Stanach Zjednoczonych oraz Wielkiej Brytanii. Główny nurt dyskusji koncentrował się dotychczas na systemach podatkowych opartych na wartości nieruchomości - głównie dlatego, że ten rodzaj opodatkowania nieruchomości jest najbardziej rozpowszechniony w krajach rozwiniętych. W artykule omówiono stan dotychczasowych badań nad równością opodatkowania nieruchomości. W artykule przeanalizowano problem równości systemów opodatkowania bazujących na powierzchni nieruchomości (jaki obowiązuje m.in. w Polsce) z teoretycznego punktu widzenia, bazując na modelu równości podatkowej stworzonym przez Paglina i Fogarty’ego. Na podstawie analizy teoretycznej wskazano, że podatek majątkowy bazujący na powierzchni nieruchomości, jaki obowiązuje w Polsce, nie jest zgodny z zasadą równości pionowej. Można również stwierdzić, że podatek od nieruchomości mieszkaniowych ma charakter regresywny.
2
Publication available in full text mode
Content available

The multi-faceted nature of freedom in the life and works of Czesław Miłosz

100%
Głuszak M.
|
2017
|
vol. 45
|
issue 7
139-154
EN
The article discusses the issue of freedom in the work of Czesław Milosz. This problem is analyzed in relation to prose, poetry, essay writing, journalism, as well as numerous interviews that Milosz gave throughout his whole life. The author of the article is particularly interested in Milosz’s attitude to the sexual revolution of 1968, which he observed as a professor at Berkley. The poet was not an indifferent witness to this event. He often referred to it, often returned to it, as the author shows, not without ambivalence.
3
Content available remote

Wpływ wprowadzenia podatku od wartości nieruchomości na koszty eksploatacji nieruchomości mieszkaniowych w Polsce

63%
Głuszak M., Marona B.
Świat Nieruchomości
|
2015
|
issue 2(92)
5-12
PL
Celem badań jest określenie wpływu ewentualnych zmian w zakresie opodatkowania nieruchomości, sprowadzających się do wprowadzenia podatku od wartości nieruchomości, na koszty eksploatacji nieruchomości mieszkaniowych w Polsce. Aby osiągnąć cel, w artykule dokonano krytycznej analizy literatury przedmiotu oraz przeprowadzono analizę symulacyjną na przykładzie dwóch wspólnot mieszkaniowych zlokalizowanych w różnych częściach miasta Krakowa. W ramach symulacji uwzględniono kilka wariantów stawki podatku. Starano się również zidentyfikować stawkę podatku od wartości, która byłaby neutralna z punktu widzenia kosztów eksploatacji nieruchomości przynajmniej dla połowy badanych lokali mieszkalnych.
EN
The property tax reform in Poland and transformation from area based property tax towards ad valorem model has long been discussed in the literature. One of the major topics, but still relatively understudied is tax burden for households in major metropolitan areas. In this context the main purpose of this article is to demonstrate the impact of property tax reform on housing costs in Poland – both in terms of overall affordability and structure. Paper is based on literature review and empirical research based on case study method (simulation based on two housing cooperatives located in Krakow).
4
Content available remote

Uwarunkowania gospodarowania nieruchomościami leśnymi w Polsce

63%
Zygmunt R., Głuszak M.
Świat Nieruchomości
|
2014
|
issue 1(87)
29-34
EN
The article discusses the problem of the management of the forest real estate in Poland. The main focus has been put on the properties owned by The State Treasury and administered by The State Forests National Forest Holding. The purpose of the article was to define the economic challenges of effective forest property management which does not involve completion of statutory duties. In addition, the basic institutional and legal barriers to the effective management of property entrusted with authorized entities have been identified.
PL
W artykule podjęto problem gospodarowania nieruchomościami leśnymi w Polsce, czyli zagadnienie stosunkowo słabo rozpoznane w literaturze przedmiotu. Uwagę skupiono na nieruchomościach Skarbu Państwa będących z zarządzie Państwowe Gospodarstwo Leśne Lasy Państwowe. Celem artykułu było zdefiniowanie ekonomicznych wyzwań związanych z efektywnym gospodarowaniem, częścią zasobu nieruchomości leśnych, która nie jest związana z realizacją zadań ustawowych. Dodatkowo zidentyfikowano podstawowe uwarunkowania instytucjonalno-prawne, które mogą stanowić barierę dla efektywnego rozporządzania powierzonym majątkiem, przez uprawnione podmioty.
5
Content available remote

Preferencje mieszkaniowe młodych najemców lokali mieszkalnych w Krakowie

63%
Głuszak M., Małkowska A.
Świat Nieruchomości
|
2017
|
issue 2(100)
39-44
PL
Prezentowane opracowanie podejmuje problem preferencji mieszkaniowych osób młodych, zaspokajających swoje potrzeby mieszkaniowe poprzez rynek najmu lokali. Badania przeprowadzono wśród studentów Uniwersytetu Ekonomicznego w Krakowie w roku akademickim 2015/2016 r. Zakres badań obejmował obecną sytuację mieszkaniową oraz kryteria, jakimi kierują się studenci przy wyborze mieszkań na wynajem, w tym koszty najmu, lokalizację, standard mieszkania, dostęp do obiektów handlowych i usługowych oraz sąsiedztwo terenów zielonych i rekreacyjnych. Analizy danych ankietowych przeprowadzono przy wykorzystaniu metody AHP. Wyniki tej analizy pozwalają na wskazanie głównych kryteriów wyboru wśród studentów oraz określenia rankingu ważności cech ofert najmu.
EN
The article is focused on the problem of housing preferences of young people, who used to meet their housing needs on the residential rental market. The survey was conducted on a group of students from Cracow University of Economics in the academic year 2015/16. The scope of the research included the current housing situation of respondents, as well as criteria weighed by the students when selecting an apartment, such as rental costs, location, the standard of dwelling, the access to shopping facilities and services and the accessibility of green and recreational areas. The collected data were analysed using the AHP method. The obtained results allowed to indicate the main attributes of housing premises in the decision-making process considered by students and to build the ranking of the features due to their importance for students.
6
Content available remote

Kształcenie w zakresie gospodarowania nieruchomościami na Uniwersytecie Ekonomicznym w Krakowie – oczekiwania i perspektywy zawodowe studentów

63%
Marona B., Głuszak M.
Świat Nieruchomości
|
2011
|
issue 2(76)
56-61
EN
In the paper we analyze the system of real estate education at the Cracow University of Economics. Additionally the paper shows the results of research which was carried out at the Cracow University of Economics in the period between October and November 2010. The questionnaire containing 13 questions was submitted both real estate and not real estate students. The main objective of this research was to analyze main reasons why students choose real estate education, their expectations about education process and they intentions after graduation.
PL
Artykuł prezentuje wyniki badania ankietowego przeprowadzonego w okresie październik - listopad 2010 roku wśród studentów specjalności "gospodarowanie nieruchomościami" na Uniwersytecie Ekonomicznym w Krakowie. Celem badania było poznanie powodów dla których studenci wybierają ofertę dydaktyczną w zakresie ekonomiki nieruchomości, ich opinii o programie nauczania oraz planach zawodowych po skończeniu edukacji na uniwersytecie.
7
Publication available in full text mode
Content available

The Ties that Bind? Real Estate Education in Europe and Regulatory Framework in Poland

63%
Marona B., Głuszak M.
The New Educational Review
|
2014
|
vol. 35
187-201
EN
The main research goal was to explore the linkage between regulatory framework and university level real estate education in Poland. In order to achieve the research goal we analyzed the results of European and American to-date research into real estate education and we studied curricula from selected Polish universities for compliance with ministerial minimum requirements. Finally, we conducted a survey among students studying real estate economics from state universities with the best economics faculties in Poland. Based on the conducted research, it has been established that in their specialization choices Polish students are motivated mainly by pragmatic factors (professional prospects, possibility to obtain a broker’s or administrator’s license) and by interests. On the other hand, though, the research has revealed that in all the Polish schools surveyed curricula for the subject of real estate economics have been to a greater or lesser degree adjusted to the minimum programs connected with professional license system, and do not differ significantly from one another.
8
Publication available in full text mode
Content available

Popyt mieszkaniowy a przestrzeń miejska – przegląd literatury

63%
Głuszak M., Marona B.
Ekonomia - Uniwersytet Ekonomiczny we Wroclawiu
|
2013
|
issue 3 (24)
119-133
EN
The article discusses housing demand. We focus on disequilibrium of a urban housing market and location derived segmentation. Based on literature review, we identify reasons behind housing mobility and housing location choice at household level. In the second part of the article we focus on the interaction between housing demand of urban development patterns (especially spatial aspects of it). The main objective of this paper is to show the relationship between two major dimensions of individual housing demand: (i) mobility choice and (ii) location choice and spatial transformations within the metropolitan area. The article is a critical analysis of the literature. We attempt to identify the main factors affecting the demand for housing in a specific metropolitan area. Previous studies point to a number of factors affecting the residential mobility of households. The most important are: the life cycle, relative deprivation, social capital, gender and economic situation. Studies show that these factors are correlated and are subject to mutual interactions. Reflections on diversity and segmentation of metropolitan housing markets lead to the conclusion that the local housing market can be seen as a nested structure. Each metropolitan housing market is divided into submarkets − based on location and housing services quality. The housing search is therefore sequential and hierarchical in nature. Among the most important factors determining the household choice of location within the local housing market are: economic capital, social status, spatial relationships, lifestyle, racial segregation and the quality of schools. The synthesis of the results leads to the conclusion that the demand for housing is related to certain spatial phenomena occurring in metropolitan areas. We highlight four aspects in particular:– – communication system (mass transit, road system, parking in the city center), – spatial order, – access to schools and public services (excessive density of housing and inadequate social infrastructure), – urban sprawl. Due to the information asymmetry and inelastic supply in housing market subsegments it can cause persistent imbalances and emergence of deprived areas within the urban structure.
9
Content available remote

Ocena działania administracji publicznej w zakresie współpracy przy realizacji projektów inwestycyjno budowlanych - komunikat z badań pilotażowych

51%
Głuszak M., Kania K., Nalepka A.
Świat Nieruchomości
|
2010
|
issue 3(73)
18-21
PL
W artykule omówiono założenia oraz wyniki badań pilotażowych, których głównym celem jest identyfikacja oraz diagnoza kluczowych administracyjno-proceduralnych uwarunkowań związanych z realizacją projektów deweloperskich w wybranych miastach w Polsce. Przedstawiono główne cele oraz motywacje badań, a także omówiono wstępne wyniki badań przeprowadzonych w czerwcu 2010 roku przez pracowników Katedry Ekonomiki Nieruchomości i Procesu Inwestycyjnego we współpracy z Fundacją Izba Wspierania Inwestycji wśród podmiotów zaangażowanych w realizację projektów budowlanych w Krakowie.
EN
In the article we discuss rationale and aims of the research focused on identification and diagnosis of key bureaucratic procedures, connected to issuing planning and building permits in major cities in Poland. The role of local administration can be a key to success or failure of development project. In the end we discuss the preliminary results of pilot study carried out in June 2010. The study was conducted by Department of Real Estate and Investment Economics and Foundation for Promoting Investments (Fundacja Izba Wspierania Inwestycji - FIWI) among developers and architects in Krakow.
10
Content available remote

Non-fiscal incentives and challenges of property tax reform in Poland

51%
Głuszak M., Marona B., Oleksy P.
Świat Nieruchomości
|
2013
|
issue 4(86)
54-59
PL
Prace nad reformą opodatkowania nieruchomości toczą się w Polsce już od początku lat dziewięćdziesiątych. Pojawiają się różne koncepcje zmiany aktualnych rozwiązań, począwszy od modyfikacji aktualnego systemu powierzchniowego do wprowadzenia modelu opartego na wartości nieruchomości włącznie. W artykule autorzy koncentrują się na omówieniu najważniejszych wyzwań stojących przed reformą opodatkowania ze szczególnym uwzględnieniem analizy potencjalnych skutków o charakterze pozafiskalnym.
EN
In the paper we discuss the significance of the research, with reference to the ongoing debate in Poland about the property tax system and its possible reform towards ad valorem model. We focus on two major non-fiscal issues: (i) economic and spatial efficiency, (ii) equity and fairness. Prior research identified several flaws of value-based property systems related to economic and spatial efficiency and equity and fairness of value based property tax system, nevertheless, we found that areabased property tax systems are also far from being optimal. We conclude that there is a considerable gap in economic research concerning area-based property tax systems.
11
Publication available in full text mode
Content available

Compensation due to land use restrictions: the case of limited use area in the vicinity of Polish airports

51%
Foryś I., Głuszak M., Konowalczuk J.
Oeconomia Copernicana
|
2019
|
vol. 10
|
issue 4
649-667
EN
Research background: The economic benefits that arise with the development of airport infrastructure are accompanied by negative externalities. Legal, technical and institutional instruments are used to mitigate or limit these effects. It involves state intervention in the use of real estate located in the vicinity of the airport, and the cost of such an intervention. On the other hand, as a result of state interventions, real estate market mechanisms are distorted. The balance on the market, prices and as a result the number of transactions is changing. Purpose of the article: The study evaluates adaptive efficiency, which is known as the ability of the real estate market system to adapt to the purpose of public intervention. The effectiveness of state intervention is measured as the difference between market transaction costs and costs after intervention. The former means the full coverage of all individual claims of property owners at market prices. However, after the intervention, these are costs of compensation and litigation (judicial, expert opinions, provisions for payment of damages), as well as the risk of the airport's insolvency. The state intervention system is also assessed through the prism of the lack of a methodology for assessing damages and subjective claims of property owners. The article focuses on the effects of the negative impact of airport noise resulting in limitations to residential buildings' usability and depreciation of their market value. The study is based on the example of one regional airport. Methods: The study evaluates the current compensation model related to the introduction of Limited Land Use Areas around airports in Poland, based on Poznan-Lawica airport case study. In the empirical part of the paper, we use regression analysis to examine the value of compensations for loss of property value ruled by courts, and duration analysis to explore court procedure duration time. Findings & Value added: This research is one of the important basic research on socio-spatial connection near an airport in Poland. We argue that the current practice related to compensation ruled by courts has substantial flaws (including the methodical error regarding the valuation of claims, where acoustic damage and value loss claims are treated as unrelated, thus both compensations are independently assessed). With the help of the Cox model, we demonstrate that the long distance from the airport and the location within the LUA increase the likelihood of court proceedings ending. The results are important due to the pending disputes and the costs threatening the functioning of airports in Poland.
12
Publication available in full text mode
Content available

Estimating repeat sales residential price indices for Krakow

51%
Głuszak M., Czerski J., Zygmunt R.
Oeconomia Copernicana
|
2018
|
vol. 9
|
issue 1
55-69
EN
Research background: There are several methods to construct a price index for infrequently traded real estate assets (mainly residential, but also office and land). The main concern to construct a valid and unbiased price index is to address the problem of heterogeneity of real estate or put differently to control for both observable and unobservable quality attributes. The one most frequently used is probably the hedonic regression methodology (classic, but recently also spatial and quantile regression). An alternative approach to control for unobservable differences in assets' quality is provided by repeat sales methodology, where price changes are tracked based on differences in prices of given asset sold twice (or multiple times) within the study period. The latter approach is applied in renown S&P CoreLogic Case-Shiller house price indices. Purpose of the article: The goal of the paper is to assess the applicability of repeat sales methodology for a major housing market in Poland. Previous studies used the hedonic methodology or mix adjustment techniques, and applied for major metropolitan areas. The most widely known example is the set of quarterly house price indices constructed by NBP - especially for the primary and secondary market. The repeat sales methodology has not been adopted with significant success to date - mainly because of concern regarding relative infrequency of transactions on the housing market in most metropolitan areas (thus a potentially small sample of repeated sales). Methods: The study uses data on repeat sales of residential transactions in Krakow from 2003 to 2015. We apply different specifications of repeat sales index construction and compare respective values to the hedonic price index for Krakow estimated by NBP. Findings & Value added: Findings suggest that repeat sales house sales indices can be used to track price dynamics for major metropolitan areas in Poland. The study suggests problems that need to be addressed in order to get unbiased results - mainly data collection mechanism and estimation procedure.
13
Publication available in full text mode
Content available

Spatial interdependence in property taxation: the case of Polish municipalities

51%
Małkowska A., Telega A., Głuszak M., Marona B.
Equilibrium. Quarterly Journal of Economics and Economic Policy
|
2018
|
vol. 13
|
issue 2
265-283
EN
Research background: Real estate and urban economics literature are abundant in studies discussing various types of property taxes and their characteristics. A growing area of re-search has been focused on tax equity, tax competition, and yardstick competition, where the latter two reflect the idea of tax mimicking. Recently, due to substantial developments in spatial and regional economics, more attention has been drawn to spatial effects. Empirical results are focused on spatial interaction and diffusion effects, hierarchies of place and spatial spillovers. Property tax system in Poland differs from those utilized in the majority of developed countries. As a consequence, property tax policy at the local government level (including tax competition and tax mimicking effects) in Poland can differ substantially from those found in previous research in the US and other European countries. There are few studies addressing the problem of tax competition and tax mimicking in Poland from an empirical perspective. Purpose of the article: In the article, we explore spatial interdependence in property taxation. We identify clustering or dispersion of high and low values of the tax rates within major metropolitan areas in Poland. The effects can indicate the presence of tax mimicking among municipalities in given metropolitan areas. Methods: We analyze the data from 304 municipalities in 10 metropolitan areas in Poland from the year 2007 to 2016. The data covers four property tax rates: (1) on residential buildings (2) on buildings used for business purpose (3) on land used for business purpose (4) on land for other uses. To explore the spatial distribution of rates, we used global and local spatial autocorrelation indicators (Moran's I statistic and LISA). Findings & Value added: The results suggest the presence of spatial correlation within metropolitan areas. We also found significant differences between metropolitan areas. The results of the study fill the gap in empirical research concerning property tax interdependencies and tax mimicking in Poland.
14
Publication available in full text mode
Content available

Uwarunkowania ekonomiczne inwestowania w budynki zrównoważone

51%
Belniak S., Głuszak M., Zięba M.
Studia Ekonomiczne
|
2013
|
vol. 155
13-27
EN
The paper presents problem of sustainable construction, and environmental and social impacts of buildings. The paper focuses on the results of research conducted so far in different countries and investigating factors affecting effectiveness of investment in sustainable buildings, i.e. rents, market value of buildings, maintenance costs and vacancies. The results of various research, that were presented and analyzed, generally prove higher market value of sustainable buildings and lower level of vacancies. Most research results also indicate lower maintenance costs, though these results are not unequivocal. According to research results, higher rents are charged in sustainable buildings, but tenants are also more eager to pay for sustainable office space. Numerous research results, that were presented and analyzed do not prove unconditionally higher economic effectiveness of investment in sustainable properties, but they do indicate factors clearly increasing the effectiveness of these investments, such as market value of tenants Willingness to Pay.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.