Analysis of the Effects of Replacing Current Property Tax with AD Valorem Property Tax in a Sample Municipality

Gnat Sebastian
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Gnat Sebastian: Faculty of Economics and Management, University of Szczecin, Mickiewicza 64, 71-101 Szczecin

Folia Oeconomica Stetinensia, 2009, vol. 8, issue 1, 82-98

Abstract: Analysis of consequences of introducing land value taxation in one of the zachodniopomorskie voivodeship municipality was presented. There has been property evaluation conducted along with current land tax charges estimation. Effects of tax system reorganization were presented with emphasis on commune's budget income changes and single plots tax ballast changes.

Keywords: property tax systems; real estate mass appraisal; property tax systems; real estate mass appraisal (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:foeste:v:8:y:2009:i:1:p:82-98:n:8

DOI: 10.2478/v10031-009-0022-6

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