Opodatkowanie nieruchomości w państwach OECD

Abstract

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?).

Keywords

• property tax
• immovable property tax
• cadastral tax