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

Results found: 1

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  Legitimization of Property Tax Collection
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Publication available in full text mode
Content available

Legal and Economic Features of Real Estate Taxation Systems in European Union (Selected Problems)

100%
Wołowiec T.
Studia Europejskie-Studies in European Affairs
|
2018
|
vol. 3
221-243
EN
In this paper an attempt has been made to characterize legal and economic determinants of property taxation systems in the European Union with particular emphasis on the fiscal and non-fiscal functions of propertytax. In property taxation systems in European Union there are no unified solutions specific to each country. In specific national tax systems, the components of the tax structure (especially the tax base, rates, exemptions and tax breaks) were formed by socio-historical conditions, which caused that in some countries there are very characteristic solutions, not existing in other tax systems. However, there are some common legal and economic features that are specifi c to modern property taxation systems. A common element that combines modern tax systems is that the basis (with few exceptions) of real estate taxation is its value (variously defined).
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.