THE CONCEPT OF CADASTRAL TAX RATES MODELING ON THE EXAMPLE OF PREMISE REAL ESTATES WITH RESIDENTIAL PROPERTIES IN POLAND
 
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Uniwersytet Rolniczy w Krakowie
Publication date: 2017-03-30
 
Acta Sci. Pol. Formatio Circumiectus 2017;16(1):3–14
 
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ABSTRACT
The aim of the article is to present a conceptual model of a cadastral tax applicable in Poland, based partly on the implementation of the global trends of calculation of this tax. The author proposes her own valuation methodology for the needs of changes in taxation in Poland, consisting in the transition from property tax calculated on the basis of property area criterion to the criterion of tax calculation based on the value of real estate. The basis of the concept is resignation of the mass valuation model (which is signaled in Polish law regulations) and replacement of the cadastral value with the real one as the basis of real estate’s taxation. The innovative method involves the use of the valuation model of property appraisal. The studies have been performed in the city of Krakow on a selected group of more than 100 real estates with residential functions. This analysis takes into account differences in primary and secondary markets in terms of valued real estate group. The test results allow drawing a conclusion that in Poland transition to a cadastral tax according to the proposed conception is possible. It is essential, that problem was examined from the side of the taxpayer and his real income.
ISSN:1644-0765