Koncepcja wprowadzenia podatku katastralnego w Polsce

Abstract

Due of Poland’s integration with the European Union and a resulting adaptation of the tax system to the European Directives, we can’t avoid a reform of the system of taxation of real estates. This reform should replace a present tax based on the area of the property by a cadastral tax (ad valorem). The paper presents strong and weak sides, chances and booms of a new tax, as well as consequences of changes in taxation for tax-payers and Polish economy on the whole.