Research undertaken by the World Bank in Europe and the Central Asia Region indicates that there are four principal preconditions for introducing value-based recurrent property tax reforms: comprehensive property registration, a reliable source of data about the prices achieved in transactions, a valuation infrastructure that complies with internationally-recognized standards, and an efficient tax collection system. In spite of the arguments in favor of value-based recurrent property taxes, many countries raise revenue from recurrent property taxes using an area basis, and most countries raise relatively little revenue from recurrent property taxes. The paper has been written according to both the dogmatic-legal method and comparative method. It presents current solutions adopted in post-Soviet European countries in order to draw out recommendations and suggestions for Poland. The original reasoning for the paper is that, amongst many scientific papers concerning thorough debate of property tax systems, few have focused on post-Soviet countries and the issues that arise in transition countries. Most concern Western European or North American countries with different economies, politics, institutions, and histories to the Eastern ones. Authors of the paper believe that the article can fill the gap in discussions on the shape of the property tax system reform in Poland and the reforms carried out in Eastern Europe countries.
AbstractThis paper presents the results of research on the application of neural networks modelling of municipal real estate market rent rates. The test procedure was based on selected networks trained on the local real estate market data and transformation of the detected dependencies – through established models – to estimate the potential market rent rates of municipal premises. On this basis, the assessment of the adequacy of the actual market rent rates of municipal properties was made. Empirical research was conducted on the local real estate market of the city of Olsztyn in Poland. In order to describe the phenomenon of market rent rates formation an unidirectional three-layer network and a network of radial base was selected. Analyses showed a relatively low degree of convergence of the actual municipal rent rents with potential market rent rates. This degree was strongly varied depending on the type of business ran on the property and its' social and economic impact. The applied research methodology and the obtained results can be used in order to rationalize municipal property management, including the activation of rental policy.
Purpose. The paper presents the findings from a series of case studies that examine the problems faced by countries seeking to introduce value-based recurrent property taxes to replace ones levied on the basis of area or inventory value. It identifies that two of the most significant barriers are the absence of comprehensive list of taxable properties and inadequate data on transaction prices. Both of these can be overcome with sufficient resources but this raises the question as to why governments are reluctant to do so in spite of the advantages of such a change. Design/ methodology/ approach. The paper makes particular use of case studies of Moldova, Poland, Serbia, and Turkey, which have explored the potential of introducing value-based recurrent property taxes, and the issues they have faced. The case studies have been produced by participant observers who have had the opportunity to examine developments over long periods of time. The case studies are set against a wider statistical analysis of the role of recurrent property taxes in tax systems. Findings. Putting in place comprehensive systems for registering properties and recording their characteristics and systematically collecting data on transaction prices require significant investment over a long period of time. This requires commitment on behalf of governments. Governments may be reluctant to support this because of the opposition such reforms can face unless confronted with compelling fiscal or external pressures to act. Research limitations/ application. The issues identified are ones that many countries seeking to introduce value-based recurrent property taxes will face and puts forward how they can be tackled. The case study countries are middle income ones with relatively well developed infrastructure, which low income countries may lack. Practical implications. The solutions to overcoming the barriers to value-based recurrent property taxes encountered in the case study countries are ones that are applicable to many other countries, who can learn from their experience. Originality/ value. The paper provides a perspective on overcoming the issues encountered in introducing value-based property taxes from the viewpoint of those who have been involved in working out ways of overcoming them and so provides insight that is a useful addition to the literature.
The monograph presents directions and trends of real estate management in the rural areas in Poland and in Norway. Changes and transformation of the spatial structure of agricultural farms have been intensively developed since the Polish accession to the European Union. Real estate management in rural areas covers technical, procedural and legal aspects resulting from attempts aiming at solution of current problems. The amending legal regulations and the rules concerning the real estate transactions force the changes of the real estate management in its wide sense. The new trends of management of real estates of the State Treasury and the procedure of privatisation of those lands is a long-term process. Section 1 of the monograph presents the possibilities to perform real estate transactions and the assessment of impacts of activities performed by the State Treasury Real Estate Agency on the real estate market and on the level of transaction prices achieved in the period of 2009 -2013. Purchase of real estate is still of high interest in Poland since those lands are much cheaper than real estates dedicated for building purposes. Modification of consideration of some issues is often forced by the current situation; this may be confirmed by the series of summer floods which occurred in Poland in recent years, or by the necessity to intensify works related with the programme of construction of motorways. As it has been proved by performed research works, the attention should be paid to such phenomena which are important for the specified areas and focused on adaptation to those phenomena instead of consideration of all possible variants of those phenomena. Information concerning the intensity of particular phenomena, complemented by spatial data about their distribution, are the excellent tools which may support decision making processes concerning rural areas. These aspects have been presented in Section 2. Surveying works, which support the process of structural changes in rural areas, concern land consolidation processes. The monograph presents, which types of land consolidation works should be performed in specified conditions in Polish rural areas. Examples of the scope of designed and implemented land consolidation works have been presented in Section 3, which is a compendium of knowledge concerning the land consolidation process. Specifics of land consolidation works in the case of linear or flood protection investments, as well as methods of utilisation and management of flood areas require that activities are undertaken at the physical planning level, as well as that many studies are performed. Land consolidation projects, which concern structural land consolidation, should follow those provisions. In Poland the issue of management within problem areas of agriculture is very important. It is necessary to balance the chances of development of farms within environmentally less favourable areas, which are characterised by the low soil productivity and which are hazarded by degradation. Section 4 of the monograph presents the analysis of criteria, which are applied for delineation of areas, as well as their spatial extension. As a result of land consolidation works management of the agriculture problem areas should emerge from destination of a given area for playing specified functions, as well as it should be compliant with legal regulations. Diversification and complexity of issues which occur within rural areas force the decision makers to specify areas where land consolidation works will be performed. Section 5 describes the methodology of specification of urgency to commence land consolidation and exchange using the example of cadastral districts in one of the administrative units (powiats) in Poland. The last section presents solutions applied in real estate management in rural areas, which are performed in Norway. Organisational structures of the norwegian "consolidation courts" (Jordskifteretten) - the units which are responsible, among others, for implementation of many procedures of real estate management - have been discussed. Particular attention has been paid to detailed presentation of the way of organisation of the court and its obligations in the field of implementation of real estate procedures. Solutions which have been developed and are currently applied in the Norwegian legislation have been explained and justified. The presented monograph discusses only some aspects related to real estate management issues in rural areas with consideration of the works of surveyors. The multi-issue nature of the monograph stresses the difficulties which are faced by surveyors in the course of implementation of land consolidation works, which must be accepted by the society, efficient and which must protect the natural environment. ; Elżbieta Jasińska
The monograph presents directions and trends of real estate management in the rural areas in Poland and in Norway. Changes and transformation of the spatial structure of agricultural farms have been intensively developed since the Polish accession to the European Union. Real estate management in rural areas covers technical, procedural and legal aspects resulting from attempts aiming at solution of current problems. The amending legal regulations and the rules concerning the real estate transactions force the changes of the real estate management in its wide sense. The new trends of management of real estates of the State Treasury and the procedure of privatisation of those lands is a long-term process. Section 1 of the monograph presents the possibilities to perform real estate transactions and the assessment of impacts of activities performed by the State Treasury Real Estate Agency on the real estate market and on the level of transaction prices achieved in the period of 2009 -2013. Purchase of real estate is still of high interest in Poland since those lands are much cheaper than real estates dedicated for building purposes. Modification of consideration of some issues is often forced by the current situation; this may be confirmed by the series of summer floods which occurred in Poland in recent years, or by the necessity to intensify works related with the programme of construction of motorways. As it has been proved by performed research works, the attention should be paid to such phenomena which are important for the specified areas and focused on adaptation to those phenomena instead of consideration of all possible variants of those phenomena. Information concerning the intensity of particular phenomena, complemented by spatial data about their distribution, are the excellent tools which may support decision making processes concerning rural areas. These aspects have been presented in Section 2. Surveying works, which support the process of structural changes in rural areas, concern land consolidation processes. The monograph presents, which types of land consolidation works should be performed in specified conditions in Polish rural areas. Examples of the scope of designed and implemented land consolidation works have been presented in Section 3, which is a compendium of knowledge concerning the land consolidation process. Specifics of land consolidation works in the case of linear or flood protection investments, as well as methods of utilisation and management of flood areas require that activities are undertaken at the physical planning level, as well as that many studies are performed. Land consolidation projects, which concern structural land consolidation, should follow those provisions. In Poland the issue of management within problem areas of agriculture is very important. It is necessary to balance the chances of development of farms within environmentally less favourable areas, which are characterised by the low soil productivity and which are hazarded by degradation. Section 4 of the monograph presents the analysis of criteria, which are applied for delineation of areas, as well as their spatial extension. As a result of land consolidation works management of the agriculture problem areas should emerge from destination of a given area for playing specified functions, as well as it should be compliant with legal regulations. Diversification and complexity of issues which occur within rural areas force the decision makers to specify areas where land consolidation works will be performed. Section 5 describes the methodology of specification of urgency to commence land consolidation and exchange using the example of cadastral districts in one of the administrative units (powiats) in Poland. The last section presents solutions applied in real estate management in rural areas, which are performed in Norway. Organisational structures of the norwegian "consolidation courts" (Jordskifteretten) - the units which are responsible, among others, for implementation of many procedures of real estate management - have been discussed. Particular attention has been paid to detailed presentation of the way of organisation of the court and its obligations in the field of implementation of real estate procedures. Solutions which have been developed and are currently applied in the Norwegian legislation have been explained and justified. The presented monograph discusses only some aspects related to real estate management issues in rural areas with consideration of the works of surveyors. The multi-issue nature of the monograph stresses the difficulties which are faced by surveyors in the course of implementation of land consolidation works, which must be accepted by the society, efficient and which must protect the natural environment. ; Edward Preweda
