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Land and Residential Property Taxation Model. Concept of Tax Zoning in Municipalities

Analysis of the current property tax structure, which is calculated in proportion to the area of land and buildings, leaves no doubt that this is not an appropriate solution in terms of tax efficiency and equity. Property tax reform is necessary; however, the concept of ad valorem tax is challenging...

Disgrifiad llawn

Wedi'i Gadw mewn:
Manylion Llyfryddiaeth
Prif Awduron: Felis Paweł, Bernardelli Michał, Malinowska-Misiąg Elżbieta, Makowska Anita, Olejniczak Jarosław
Fformat: Artigo
Iaith:Inglês
Cyhoeddwyd: Sciendo 2025-06-01
Cyfres:Real Estate Management and Valuation
Pynciau:
Mynediad Ar-lein:https://doi.org/10.2478/remav-2025-0014
Tagiau: Ychwanegu Tag
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