Real estate cadastral system and cadastral tax system – legal and organisational conditions

Proposals to introduce a cadastral tax ("municipal tax") into the Polish tax system have a longhistory. The solutions that are currently proposed in the literature have a political subtextand do not contain any substantive proposals for normative solutions, contrary to the model ofthe proposed draft laws package in the mid-nineties. Poland is a unitary state and it does notseem that there will be a need for a radical change of the state system. Local government unitsin Poland have a constitutionally guaranteed and protected wide scope of independenceThis study presents and critically evaluates these contemporary proposals, at the same timepoints out the precondition for the change of the real estate tax regime – the need to finishthe construction of the real estate cadastre system – the Integrated Real Estate InformationSystem, which allows for the appraising of real estates and basing their value on it, and not onlyfor tax purposes. Indeed, this system is a necessary but difficult prerequisite for the continuationof future real estate taxation reforms and would also serve the needs of many otherpublic authorities by enabling communication between the existing public registers (includingthe CEIDG and the KRS).The introduction of a cadastral tax alone, the tax basis for which would be an updatedand credible real estate value, also requires a number of new economic, sociological, functionalas well as social and political studies to be carried out beforehand on the tax matters, in particularwhen taking into account the increase in the tax burdens and the relevant legal analysesof the proposed models of system solutions.