Przesłanki i skutki wprowadzenia podatku katastralnego

Abstract

In the international practice property tax has become important for the financing of local governments, because it represents revenue that is significant, stable and easy to plan. Former socialist economies have inherited situations in which, in absence of a land market, property tax was based on a measure of the area of the property. The present system of property taxation in Poland includes three local taxes based on property mainly levied on the size of floor space. This system is inadequate and does not respond to the need for increased local resources. This system has no relation to the market value of the real estate being taxed. It generates limited revenues not ensuring any vertical or horizontal equity. Poland is contemplating moving to an ad valorem tax based on the market value. An ad valorem property tax may offer several significant advantages, for example: it may be a stable and autonomous source of revenue, it may ensure horizontal and vertical equity, and it can have an impact on land use.