Analysis of Legal Regulations Relating to Comprehensive Property Taxation in Poland. Proposals for Amending Selected Legal Provisions

This article analyzes the key legal regulations concerning comprehensive property taxation (CPT) in Poland. The analysis demonstrated that an effective property tax system should rely on consistent terminology that is formulated in the applicable legal acts. Terms such as ‘real estate’, ‘cadastral plot’, ‘building’, and ‘structure’ should be defined in a single act of tax law, and their definitions should be consolidated in other legal acts pertaining to finance and real estate. Property appraisal is a key concern for both the national revenue administration and taxpayers because the value of real estate directly affects municipal revenues collected from property taxes as well as the amount of tax levied on property owners. Therefore, the value of property should be assessed based on transparent rules that build confidence among taxpayers. The article proposes several amendments to the Real Estate Management Act, including a more detailed definition of the terms pertaining to CPT and mass appraisal, and changes in the name and definition of real estate value determined for tax purposes.