Tax Zoning – a possible direction for property tax reform. Proposal for Wrocław

The article aimed to present arguments for the necessity of changes in the real estate tax system. The concept of a zone-based tax was introduced, which could replace the existing system quickly, addressing some of the raised issues of social injustice while providing additional revenues to municipa...

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Bibliographic Details
Main Authors: Paweł Felis, Michał Bernardelli, Anita Makowska, Elżbieta Malinowska-Misiąg, Jarosław Olejniczak
Format: Article
Language:English
Published: MINISTERSTWO SPRAWIEDLIWOŚCI (Ministry of Justice POLAND) 2023-12-01
Series:Nieruchomości@
Subjects:
Online Access:http://kwartalniknieruchomosci.ms.gov.pl/gicid/01.3001.0054.1307