publication . Article . 2014

Comparison of property taxation systems in the European Union

Krzysztof Adam Firlej; Chrystian Firlej;
Open Access English
  • Published: 01 Aug 2014 Journal: Progress in Economic Sciences (issn: 2300-4088, eissn: 2391-5951, Copyright policy)
  • Publisher: Wydawnictwo Państwowej Wyższej Szkoły Zawodowej im. Stanisława Staszica w Pile
In this paper an attempt has been made to characterize theoretical and empirical determinants of property taxation systems in the European Union with particular emphasis on the fiscal functions of property tax. The study was conducted based on the method for the analysis and critique of literature. Within the theoretical framework, this study touches upon such issues as: theoretical considerations of property taxation and the classification of property taxation systems within the European Union with a distinction between value systems and surface systems. At the practical level characteristics have been established of property taxation volvasystems in the Europe...
free text keywords: Business, HF5001-6182
Powered by OpenAIRE Research Graph
Any information missing or wrong?Report an Issue