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


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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.

eISSN:
1898-0198
ISSN:
1730-4237
Idioma:
Inglés
Calendario de la edición:
2 veces al año
Temas de la revista:
Business and Economics, Political Economics, other