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Dochody gmin z tytułu obrotu nieruchomościami

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Polańska M., Uniwersytet Łódzki K. F. i. B.
Acta Universitatis Lodziensis. Folia Oeconomica
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2003
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vol. 163
EN
Commune is one of the participants in the real estate market. The revenues from the trade in the real property owned by the commune are a component of the revenues from the commune’s assets. The commune has a considerable influence on this type of revenues unlike on other types of revenues. The influence is manifested in the possibility of determining the type, structure and amount of such revenues. However, the size of such revenues depends on the legal solutions adopted by the legislator. The article presents the legal limitations concerning the trade in the real property owned by the commune and the impact of such limitations on the commune’s revenues.
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Przesłanki i skutki wprowadzenia podatku katastralnego

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Polańska M., Uniwersytet Łódzki K. F. i. B.
Acta Universitatis Lodziensis. Folia Oeconomica
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2002
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vol. 161
EN
In the international practice property tax has become important for the financing of local governments, because it represents revenue that is significant, stable and easy to plan. Former socialist economies have inherited situations in which, in absence of a land market, property tax was based on a measure of the area of the property. The present system of property taxation in Poland includes three local taxes based on property mainly levied on the size of floor space. This system is inadequate and does not respond to the need for increased local resources. This system has no relation to the market value of the real estate being taxed. It generates limited revenues not ensuring any vertical or horizontal equity. Poland is contemplating moving to an ad valorem tax based on the market value. An ad valorem property tax may offer several significant advantages, for example: it may be a stable and autonomous source of revenue, it may ensure horizontal and vertical equity, and it can have an impact on land use.
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