Kataster jako warunek reformy systemu opodatkowania nieruchomości w Polsce

Abstract

Real property taxation is a traditional element of the tax system in many countries. Property taxes constitute the group of public levies that is the most diversified in the form and construction. There are no international standards which would indicate the rules of constructing property taxes, no commonly acceptable system exists either. Since the reforms that aim at introducing basic political changes in Poland started, the need to reform the Polish system of the taxation of property has been indicated. A change of the tax formula from the area taxation to ad valorem taxation, i.e. property value tax is suggested.