REAL ESTATE TAXATION SYSTEM IN POLAND - COLLECTIVE WORK

The monograph is an original contribution to the development of knowledge on real estate taxation models and their impact on local finances. The authors provide a detailed characterization of issues related to real estate, proposing variants of future taxation in Poland and assessing systems in other European countries. The publication analyzes key factors influencing the effectiveness of taxation and the role of real estate taxes, taking into account their fiscal efficiency and the policies of local units.

• Development of the economic and financial discourse on real estate taxation.
• Proposal for variants of future real estate taxation in Poland.
• Assessment of tax systems in selected European countries.
• Analysis of key factors influencing the effectiveness of taxation.
• Assessment of the role of real estate taxes and their fiscal efficiency.
• Presentation of real estate tax in legal, social and economic dimensions.

The monograph is distinguished by its versatility, reliability and topicality of the issues addressed, and is an important contribution to the debate on the future of real estate taxation in Poland. The authors present key issues related to the real estate taxation system in Poland not only in legal, but also in economic and social terms. This approach to the problem should be considered innovative.

The publication is a reliable study that fills a niche in the publishing market. It contains a detailed characterization of many issues related to real estate, as well as the methodological and conceptual solutions contained therein. The authors present and evaluate real estate taxation systems in selected European countries in order to select proven solutions that can be used in the process of improving the regulations in force in Poland, but also those that should not be tried.

The book is aimed at a wide audience interested in the subject of real estate taxation, including economists, lawyers, students and practitioners dealing with local finances. It can be used as an academic textbook, training material and a source of knowledge for people seeking information on real estate taxation systems in Poland and Europe. The publication is a valuable source of knowledge for all those who want to understand the complexity of real estate taxation and its impact on local finances.