Property Tax Systems in Selected European Union Countries and the Proposed Tax Reform in Poland

Elwira Laskowska

Problems of World Agriculture / Problemy Rolnictwa Światowego, 2015, vol. 15, issue 30, 10

Abstract: The purpose of this article is to compare the property tax systems applied in the European Union countries in the context of the proposed tax reform in Poland. In addition, an attempt was made at identifying the advantages and disadvantages of this reform. The results of the analyses allow us to conclude that the experience of the countries where the cadastral property taxation system is applied corroborates the validity of introducing such a system in Poland. The importance of the cadastral property tax in terms of budgetary revenues in individual EU countries varies because of the different way of determining the so-called property tax value (the tax value of the real estate). Nevertheless, determination of the tax in relation to the value of the property will allow for a more equitable distribution of the tax burden, especially with the application of a tax relief and preference system for taxpayers. The related literature exposes certain social unrest associated with the increase of the tax burden due to the introduction of the cadastral tax. However, it should be noted that, as a consequence, such burden will be correlated with the financial situation of the taxpayer. In addition, the possible increase in the tax revenues paid to the local government budgets is hardly a negative effect of the proposed tax reform, while the high cost of the creation of cadastre, perceived as a disadvantage, is a natural consequence of economic changes in the country, in particular, in the case of justified future benefits.

Keywords: Agribusiness; Agricultural and Food Policy; International Relations/Trade; Land Economics/Use (search for similar items in EconPapers)
Date: 2015
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://ageconsearch.umn.edu/record/230864/files/2015_4_14.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ags:polpwa:230864

DOI: 10.22004/ag.econ.230864

Access Statistics for this article

More articles in Problems of World Agriculture / Problemy Rolnictwa Światowego from Warsaw University of Life Sciences Contact information at EDIRC.
Bibliographic data for series maintained by AgEcon Search ().