Opodatkowanie nieruchomości w państwach OECD

Ekonomiczne Problemy Usług. 2015;118 DOI 10.18276/epu.2015.118-17


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Journal Title: Ekonomiczne Problemy Usług

ISSN: 1896-382X (Print); 2353-2866 (Online)

Publisher: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego

LCC Subject Category: Social Sciences: Commerce: Business: Marketing. Distribution of products | Social Sciences: Finance

Country of publisher: Poland

Language of fulltext: English, Polish

Full-text formats available: PDF



Małgorzata Mazurek-Chwiejczak (Uniwersytet Marii Curie-Skłodowskiej w Lublinie)


Double blind peer review

Editorial Board

Instructions for authors

Time From Submission to Publication: 26 weeks


Abstract | Full Text

Immovable property taxation seems to be the material component of property taxation system. Their fiscal importance is significant in semi-government budgets. There is no multinational standards of their construction, thus it varies significantly in different countries. The article contains information about objects of immovable property taxes, the character of the tax base and valuation of immovable properties in cadastral systems (especially what is valued? ho is it valued? and who values?).