Powierzchniowy a katastralny system opodatkowania nieruchomości w Polsce

The article explores the economic aspects of area and value-based taxation Polish real estate. It begins with presentation information on conditions property in Poland. Next, a review research cadastral tax is provided, as well assumptions econometric model used for mass valuation analysed main part contains results simulation replacing an ad valorem one. Particular attention given to impact rate revenues municipalities changes burden individual properties. aim this study was show importance proper setting process reforming system.