IDEAS home Printed from https://ideas.repec.org/a/vrs/remava/v22y2014i4p60-67n6.html
   My bibliography  Save this article

Real Estate Value Tax Based on the Latvian Experience

Author

Listed:
  • Hełdak Maria

    (Wroclaw University of Environmental and Life Sciences Department of Spatial Management, Poland)

  • Stacherzak Agnieszka

    (Wroclaw University of Environmental and Life Sciences Department of Spatial Management, Poland)

  • Baumane Vivita

    (Latvia University of Agriculture Faculty of Rural Engineering Department of Land Management and Geodesy)

Abstract

The article deals with the subject of the planned real estate changes in Poland as viewed in relation to the solutions accepted in Latvia. The current basis for real estate tax is a set fee per 1m² of the estate’s area established in a town council resolution, taking into account the maximum fees established by the Minister of Finances. Currently, the owners of real estates with identical area often pay the same tax regardless of the location, condition and function of the real estate formulated in the plan. The cadastral tax currently in preparation addresses these and other features which influence the value of real estate. A set cadastral value approximate to the market value will serve as the basis for determining the cadastral tax. The principles of real estate tax retrieval in Poland are not clearly established which is why it might prove useful to use the experience of other countries undergoing similar governmental changes. The article makes references to tax solutions recognized in Latvia in the domain of tax fees, valuation principles and problems accompanying real estate tax retrieval.

Suggested Citation

  • Hełdak Maria & Stacherzak Agnieszka & Baumane Vivita, 2014. "Real Estate Value Tax Based on the Latvian Experience," Real Estate Management and Valuation, Sciendo, vol. 22(4), pages 60-67, February.
    • Handle: RePEc:vrs:remava:v:22:y:2014:i:4:p:60-67:n:6
    DOI: 10.2478/remav-2014-0037
    as

    Download full text from publisher

    File URL: https://doi.org/10.2478/remav-2014-0037
    Download Restriction: no
    File URL: https://libkey.io/10.2478/remav-2014-0037?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    cadastral tax system; real estate taxation;

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrs:remava:v:22:y:2014:i:4:p:60-67:n:6. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.