New Legal Regulation of Real Estate Taxation

The increase of the effect of the taxation system as a regulator of economic processes became one of the basic premises of the implemented economic reform. That fact resulted in a necessity to introduce far reaching changes in the regulation of taxation. Three tax statues related to real, estate were enacted In the years 1982 - 1985. These acts realize the targets of the reformed tax system in a different degree. The structure of agriculture land tax seems to be the most correct. Rational principles of valorization of taxed estates along with the extended scheme of economic rebates create a number of legal instruments affecting taxpayers. That shape of legal regulation generates real stimuli for the development and intensification of agricultural production. Many reservations on the other hand, are raised by the principles of taxation in non-agricultural real estates. It mostly concernes a real estate tax for the units of socialized economy. The static system of tax burden here is not capable to generate instruments motivating needed behavior of taxpayers. That tax does not also have any consideracle fiscal weight. The construction of a real estate tax for the non-socialized sector and population does not fully comply with the reform too. A complicated method of tax valorization of real estates and non flexible system of rebates and exemptions do not allow that tax to generate any practical instruments of non-fiscal influence. A study of the discussed provisions allow for formulating some de lege ferenda conclusions. These concern mostly a necessity of changes in non-agricultural real property tax. Proposed change's are related to principles of tax valorization of real estates and a structure of rebates and exemptions in respective taxes. Making account for economic elements, to a larger extent than previously, should generate better methods and forms of affecting taxpayers and by the same token- realize the tasks of the tax system. Heal estate taxes are the source of local income. Yet, the people's councils have no competence to form their construction, or the competence is nomimal. It is not compatible with the local administration model formed by the act of people's council system and territorial self-igoverment. Thus the increase of councils role in forming the construction and principles of local tax assesment. It might favorably influence their financial independence.Digitalizacja i deponowanie archiwalnych zeszytów RPEiS sfinansowane przez MNiSW w ramach realizacji umowy nr 541/P-DUN/201