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

Refine search results

Journals help

  1. 1 Journal of Management and Financial Sciences

Authors help

  1. 1 Felis P.

Years help

  1. 1 2017

Results found: 1

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  cadastre value of real estates
help Sort By:

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

Theoretical and Practical Aspects of the Real Estate Taxation System Reform in Poland – An Outline of the Concepts of the Target Solution

100%
Felis P.
Journal of Management and Financial Sciences
|
2014
|
vol. 15(1)
97-110
EN
This article presents a concept of the target solution in the area of the real estate taxation system. In the first part, four basic areas of the real estate taxation system reform were isolated and outlined: construction and introduction of a complete and coherent cadastre system, the procedure of general taxation on real estates as the manner to assess the value of all real estates in order to determine their cadastre value, management and administration of the cadastre system, and the scope of the tax autonomy of the communes. In the second part, in order to enrich the concept presented here, an attempt was made to develop some implementation issues, such as: methodology of determining the cadastre value of real estates and the rates of the tax ad valorem.
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.