Opodatkowanie nieruchomości w państwach OECD
Immovable property taxation seems to be the material component of property taxation system. Their fiscal importance is significant in semi-government budgets. There is no multinational standards of their construction, thus it varies significantly in different countries. The article contains informat...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
2015-01-01
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| Series: | Ekonomiczne Problemy Usług |
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| Online Access: | https://wnus.edu.pl/epu/pl/issue/132/article/1577/ |
| _version_ | 1818148761733431296 |
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| author | Małgorzata Mazurek-Chwiejczak |
| author_facet | Małgorzata Mazurek-Chwiejczak |
| author_sort | Małgorzata Mazurek-Chwiejczak |
| collection | DOAJ |
| description | Immovable property taxation seems to be the material component of property taxation system. Their fiscal importance is significant in semi-government budgets. There is no multinational standards of their construction, thus it varies significantly in different countries. The article contains information about objects of immovable property taxes, the character of the tax base and valuation of immovable properties in cadastral systems (especially what is valued? ho is it valued? and who values?). |
| first_indexed | 2024-12-11T12:56:17Z |
| format | Article |
| id | doaj.art-aac1896f29bb4bc79985decaf0363399 |
| institution | Directory Open Access Journal |
| issn | 1896-382X 2353-2866 |
| language | English |
| last_indexed | 2024-12-11T12:56:17Z |
| publishDate | 2015-01-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Szczecińskiego |
| record_format | Article |
| series | Ekonomiczne Problemy Usług |
| spelling | doaj.art-aac1896f29bb4bc79985decaf03633992022-12-22T01:06:35ZengWydawnictwo Naukowe Uniwersytetu SzczecińskiegoEkonomiczne Problemy Usług1896-382X2353-28662015-01-0111810.18276/epu.2015.118-17Opodatkowanie nieruchomości w państwach OECDMałgorzata Mazurek-Chwiejczak0Uniwersytet Marii Curie-Skłodowskiej w LublinieImmovable property taxation seems to be the material component of property taxation system. Their fiscal importance is significant in semi-government budgets. There is no multinational standards of their construction, thus it varies significantly in different countries. The article contains information about objects of immovable property taxes, the character of the tax base and valuation of immovable properties in cadastral systems (especially what is valued? ho is it valued? and who values?).https://wnus.edu.pl/epu/pl/issue/132/article/1577/property taximmovable property taxcadastral tax |
| spellingShingle | Małgorzata Mazurek-Chwiejczak Opodatkowanie nieruchomości w państwach OECD Ekonomiczne Problemy Usług property tax immovable property tax cadastral tax |
| title | Opodatkowanie nieruchomości w państwach OECD |
| title_full | Opodatkowanie nieruchomości w państwach OECD |
| title_fullStr | Opodatkowanie nieruchomości w państwach OECD |
| title_full_unstemmed | Opodatkowanie nieruchomości w państwach OECD |
| title_short | Opodatkowanie nieruchomości w państwach OECD |
| title_sort | opodatkowanie nieruchomosci w panstwach oecd |
| topic | property tax immovable property tax cadastral tax |
| url | https://wnus.edu.pl/epu/pl/issue/132/article/1577/ |
| work_keys_str_mv | AT małgorzatamazurekchwiejczak opodatkowanienieruchomosciwpanstwachoecd |