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THE PROSPECT OF INTRODUCING CADASTRAL TAX IN THE CONTEXT OF THE HISTORY OF REAL ESTATE TAXES IN POLAND
2020
Geomatics, Landmanagement and Landscape
For many years, debates on the change of the real estate tax system have been underway in Poland. The proposed reform would consist in the change from the currently binding method of calculating the amount of tax in relation to the real estate area to ad valorem taxation, in other words its property value. Although the law in force in Poland describes the cadastral tax definition and the methodology for its determination, there are no actions aimed at changing the tax system. A huge social
doi:10.15576/gll/2020.3.43
fatcat:43ctfvfz5zegjj6gsob4v4y6hq