<abstract xml:lang="en" xmlns="http://www.w3.org/1999/xhtml"><p>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.</p></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.

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

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

Folia Oeconomica Stetinensia

Analysis of consequences of introducing land value taxation in one of the zachodniopomorskie voivodeship municipality was presented. There has been property...

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

Published Online: Oct 14, 2010

Page range: 82 - 98

DOI: https://doi.org/10.2478/v10031-009-0022-6

Keywords
property tax systems, real estate mass appraisal

This content is open access.

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

Published Online: Oct 14, 2010

Page range: 82 - 98

DOI: https://doi.org/10.2478/v10031-009-0022-6

Keywordsproperty tax systems, real estate mass appraisal

This content is open access.

Keywords
property tax systems, real estate mass appraisal