Research on the Reform of Real Estate Taxation in the Personal Housing Ownership Link

Housing is related to the well-being of people’s livelihood, but at present, the real estate market is overheated, and the price of commercial housing remains high. The implementation of the reform of real estate tax in Shanghai and Chongqing has aroused heated discussions in the society. A timely promotion of real estate tax reform and legislation can play a role in tax regulation. This study takes the reform of real estate tax in regard to personal housing ownership link as the research theme and discusses the setting of collection scheme, the application of tax evaluation technology, as well as tax collection and management.

Connection of Lands, Buildings and Structures with Business Activity - Direction Of Interpretation Changes

The article presents the interpretation of the regulation of Polish Real Estate Tax resulting from the judgment of the Constitutional Tribunal of 24 February 2021, SK 39/19. In this judgment the Constitutional Tribunal questioned the current interpretation of the connection of land, building or structure with conducting business activity. The author describes necessary changes in interpretation of the regulation, which results from this ruling. The article explains who is affected by the new understanding of the regulation and what is the relationship of the new interpretation with the suspension of business activity. The major part of the considerations is devoted to the effects of the Constitutional Tribunal's judgment in relation to restrictions implemented on the conduct of economic activity in connection with the COVID-19 pandemic. The author presents the position according to which subjects who could not conduct economic activity by the regulation should not pay for this period the higher rate of property tax provided for real estate owned by entrepreneurs.

The Polish system of property taxation

The purpose of this paper is to outline the Polish system of real estate taxation and main problems associated with its implementation. Despite socio-economic changes, this area of the tax system has not been reformed in recent years. Consequently, real estate tax in particular is a levy that presents great difficulties in assessment and collection. This is evidenced by the numerous rulings of administrative courts, which, in quantitative terms, place real estate tax right after value added tax. The study is primarily based on an analytical research method drawing on legal acts, the literature on the subject, and the achievements of judicature.

Technical and legal considerations as the premises for taxation of business real property with real property tax

The subject of the article is an analysis of the issues of considering technical aspects for the purpose of real estate taxation. Until the end of 2015, the lack of a legal definition of the concept of “technical considerations” for not using real estate in business activities caused doubts as to its correct interpretation. Despite the appearance of objectivity, in the jurisprudence on real estate tax, technical considerations were interpreted with reference to the underlying causes of poor technical condition within the meaning of construction law. As of 1 January 2016, the concept of technical considerations was replaced with the requirement to issue a decision ordering the demolition of a building structure. The issuance of the decision is an objective premise for the classification of real property as not related to conducting business activity and results in a lower tax rate. Technical considerations are, in turn, an objective condition for issuing a demolotion decision by the construction supervision authority. Replacing the premise of technical considerations with the requirement to obtain a demolition order leads to the actual consideration of technical aspects and the objectification of the criteria for taxing real estate related to business activities.

Wydajność fiskalna podatków lokalnych, jej uwarunkowania i przestrzenne zróżnicowanie w Polsce

The article focuses on the fiscal efficiency of local taxes which in Poland are levies on wealth, i.e., real estate tax, means of transport tax, agricultural tax and forestry tax. The author discusses the determinants of fiscal efficiency of local taxes. Special attention is given to the analysis and assessment of fiscal importance of these taxes for municipalities and cities with powiat status, and to the role of public revenues for local government budgets. The author also compares fiscal efficiency of local taxes from the point of view of various types of their recipients and different levels of local government in Poland.