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1 Journal of Management and Financial Sciences

1 2017

1 Felis P.

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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

tom 15(1)

97-110

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.