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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.
2
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Ustawa o elektrowniach wiatrowych a opodatkowanie budowli podatkiem od nieruchomości

75%
dr hab. Wołowiec, prof. WSEI T., dr Reśko D.
Jedziemy do wód w...
|
2016
|
issue 3
51-59
PL
Od 2017 roku właściciele farm wiatrowych zapłacą podatek od całości obiektu, czyli zarówno od fundamentów, masztów, ale również od całości wyposażenia technologicznego. Dotychczas elektrownie wiatrowe były dzielone na części budowlaną oraz niebudowlaną, która nie podlegała opodatkowaniu jako budowla.
EN
From 2017 the owners of the wind farm will pay tax on the whole of the object - both from the foundations, masts, but also from the whole technological equipment. So far, wind farms were divided into parts andbuilding and non-building, which was not taxed as a building.
3
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Opodatkowanie nieruchomości w Polsce na przykładzie miasta Bydgoszcz w latach 2011–2013

75%
Piekut J.
Kwartalnik Naukowy Uczelni Vistula
|
2015
|
issue 1(43)
82-92
PL
W publikacji zawarto analizę opodatkowania nieruchomości w Polsce na przykładzie miasta Bydgoszcz w latach 2011-2013. Celem rozważań jest ukazanie złożonej problematyki opodatkowania nieruchomości w Polsce oraz kształtowania się jego wysokości w latach 2011–2013. Wysokość stawek podatkowych od nieruchomości zależy od samorządów jednotek terytorialnych, jednakże nie mogą być one wyższe od maksymalnych stawek zawartych w ustawie o podatkach lokalnych. Dochody pozyskiwane z podaktu, o którym mowa zasilają znacznie budżet samorzą-dów jednostek terytorialnych, wpływając znacznie na rozwój infrastruktury.
EN
In her article, the author included an analysis of real estate taxation in Poland on the example of the city of Bydgoszcz in the years 2011-2013. An aim of considerations is to present the complex problems of real estate taxation in Poland as well as formation of its volume in the years 2011-2013. Th e amount of real estate tax rates depends on local self-governments; however, they cannot be higher than the maximum rates provided by the Local Tax Act. Revenues obtained from the tax in question significantly increase the budget of local self-governments considerably affecting development of the infrastructure.
4
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Impasses da Política Urbana no Brasil: uma Análise desde a Perspectiva da Tributação Imobiliária

63%
Moulin Simões Penalva Santos A.
Revista del CESLA. International Latin American Studies Review
|
2013
|
issue 16
279-296
PT
O artigo analisa o impasse da política urbana brasileira dez anos depois das grandes expectativas trazidas pela entrada em vigor do Estatuto da Cidade (Lei 10.257/01). A tributação sobre a propriedade imobiliária foi um dos principais ins¬trumentos jurídicos criados para controlar o processo de expansão urbana subme¬ti¬da ao princípio da função social da propriedade. O estudo da incorporação deste ins¬tru¬mento à normatividade de municípios selecionados mostrou que há ainda uma distância entre a previsão legal e a possibilidade efetiva do seu uso, o que nos levou a explorar algumas hipóteses explicativas do fenômeno
EN
The article analyzes the impasse of the Brazilian urban policy ten years after the high expectations brought by the City Statute (Law 10.257/01). The tax on real estate was one of the main legal instruments designed to control the process of urban expansion subject to the principle of the social function of property. The study of the incorporation of this instrument to the normativity of selected municipalities showed that there is still a gap between legal provisions and effective possibility of its use, which led us to explore some hypotheses of the phenomenon
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