| Autor: Sebastian Gnat | 51 |
Strony: 51-61
pełen tekst
ANALYSIS OF CHOSEN ASPECTS OF LAND VALUE TAX INTRODUCTION
Summary
In this article analysis of consequences of introducing land value taxation in one of the zachodniopomorskie voivodeship communes were 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 allotments tax ballast changes.
pełen tekstANALYSIS OF CHOSEN ASPECTS OF LAND VALUE TAX INTRODUCTION
Summary
In this article analysis of consequences of introducing land value taxation in one of the zachodniopomorskie voivodeship communes were 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 allotments tax ballast changes.