Open AccessThe Polish system of property taxation
Author(s) -
Rafał Dowgier
Publication year - 2021
Publication title -
prawo budżetowe państwa i samorządu
Language(s) - English
Resource type - Journals
eISSN - 2300-9853
pISSN - 2353-7086
DOI - 10.12775/pbps.2021.014
Subject(s) - real estate , estate tax , law and economics , subject (documents) , estate , business , property (philosophy) , property tax , real property , value (mathematics) , accounting , economics , public economics , tax reform , double taxation , finance , tax avoidance , political science , law , computer science , philosophy , epistemology , machine learning , library science
The purpose of this paper is to outline the Polish system of real estate taxation and main problems associated with its implementation. Despite socio-economic changes, this area of the tax system has not been reformed in recent years. Consequently, real estate tax in particular is a levy that presents great difficulties in assessment and collection. This is evidenced by the numerous rulings of administrative courts, which, in quantitative terms, place real estate tax right after value added tax. The study is primarily based on an analytical research method drawing on legal acts, the literature on the subject, and the achievements of judicature.