Property Valuation and Taxation for Fiscal Sustainability – Lessons for Poland
Research undertaken by the World Bank in Europe and the Central Asia Region indicates that there are four principal preconditions for introducing value-based recurrent property tax reforms: comprehensive property registration, a reliable source of data about the prices achieved in transactions, a va...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2019-03-01
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| Series: | Real Estate Management and Valuation |
| Subjects: | |
| Online Access: | https://doi.org/10.2478/remav-2019-0004 |
| _version_ | 1818666680783470592 |
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| author | Grover Richard Walacik Marek |
| author_facet | Grover Richard Walacik Marek |
| author_sort | Grover Richard |
| collection | DOAJ |
| description | Research undertaken by the World Bank in Europe and the Central Asia Region indicates that there are four principal preconditions for introducing value-based recurrent property tax reforms: comprehensive property registration, a reliable source of data about the prices achieved in transactions, a valuation infrastructure that complies with internationally-recognized standards, and an efficient tax collection system. In spite of the arguments in favor of value-based recurrent property taxes, many countries raise revenue from recurrent property taxes using an area basis, and most countries raise relatively little revenue from recurrent property taxes. The paper has been written according to both the dogmatic-legal method and comparative method. It presents current solutions adopted in post-Soviet European countries in order to draw out recommendations and suggestions for Poland. The original reasoning for the paper is that, amongst many scientific papers concerning thorough debate of property tax systems, few have focused on post-Soviet countries and the issues that arise in transition countries. Most concern Western European or North American countries with different economies, politics, institutions, and histories to the Eastern ones. Authors of the paper believe that the article can fill the gap in discussions on the shape of the property tax system reform in Poland and the reforms carried out in Eastern Europe countries. |
| first_indexed | 2024-12-17T06:08:23Z |
| format | Article |
| id | doaj.art-0be3d3488ca742e7b679e609d1495b2f |
| institution | Directory Open Access Journal |
| issn | 2300-5289 |
| language | English |
| last_indexed | 2024-12-17T06:08:23Z |
| publishDate | 2019-03-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Real Estate Management and Valuation |
| spelling | doaj.art-0be3d3488ca742e7b679e609d1495b2f2022-12-21T22:00:42ZengSciendoReal Estate Management and Valuation2300-52892019-03-01271354810.2478/remav-2019-0004remav-2019-0004Property Valuation and Taxation for Fiscal Sustainability – Lessons for PolandGrover Richard0Walacik Marek1School of the Built Environment, Oxford Brookes UniversityThe Faculty of Geodesy, Geospatial and Civil Engineering, University of Warmia and Mazury in OlsztynResearch undertaken by the World Bank in Europe and the Central Asia Region indicates that there are four principal preconditions for introducing value-based recurrent property tax reforms: comprehensive property registration, a reliable source of data about the prices achieved in transactions, a valuation infrastructure that complies with internationally-recognized standards, and an efficient tax collection system. In spite of the arguments in favor of value-based recurrent property taxes, many countries raise revenue from recurrent property taxes using an area basis, and most countries raise relatively little revenue from recurrent property taxes. The paper has been written according to both the dogmatic-legal method and comparative method. It presents current solutions adopted in post-Soviet European countries in order to draw out recommendations and suggestions for Poland. The original reasoning for the paper is that, amongst many scientific papers concerning thorough debate of property tax systems, few have focused on post-Soviet countries and the issues that arise in transition countries. Most concern Western European or North American countries with different economies, politics, institutions, and histories to the Eastern ones. Authors of the paper believe that the article can fill the gap in discussions on the shape of the property tax system reform in Poland and the reforms carried out in Eastern Europe countries.https://doi.org/10.2478/remav-2019-0004value-based recurrent property taxesimmovable propertyproperty registrationproperty valuationk11k34r28r30r58 |
| spellingShingle | Grover Richard Walacik Marek Property Valuation and Taxation for Fiscal Sustainability – Lessons for Poland Real Estate Management and Valuation value-based recurrent property taxes immovable property property registration property valuation k11 k34 r28 r30 r58 |
| title | Property Valuation and Taxation for Fiscal Sustainability – Lessons for Poland |
| title_full | Property Valuation and Taxation for Fiscal Sustainability – Lessons for Poland |
| title_fullStr | Property Valuation and Taxation for Fiscal Sustainability – Lessons for Poland |
| title_full_unstemmed | Property Valuation and Taxation for Fiscal Sustainability – Lessons for Poland |
| title_short | Property Valuation and Taxation for Fiscal Sustainability – Lessons for Poland |
| title_sort | property valuation and taxation for fiscal sustainability lessons for poland |
| topic | value-based recurrent property taxes immovable property property registration property valuation k11 k34 r28 r30 r58 |
| url | https://doi.org/10.2478/remav-2019-0004 |
| work_keys_str_mv | AT groverrichard propertyvaluationandtaxationforfiscalsustainabilitylessonsforpoland AT walacikmarek propertyvaluationandtaxationforfiscalsustainabilitylessonsforpoland |