CADASTRAL TAX IN POLAND – HISTORY, CHANGES AND CHALLENGES
Małgorzata Baś-Mazur
Cadastral tax is a real estate taxation system in which the tax depends on the property value. The property, agricultural and forest taxes that are currently in force in Poland would be replaced by an ad valorem tax. The article discusses the history, essence, and the characteristic features of the cadastral tax. The real estate tax system currently in force in Poland is presented. Necessary actions that should be taken to the taxation system are discussed. Advantages and disadvantages of introducing an ad valorem tax are presented.