The expected model of a cadastre in Poland

• Main Authors: Jolanta Ciak, Beata Wąsewicz
• Format: Article
• Language: Polish
• Published: Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika 2015-03-01
• Series: Prawo Budżetowe Państwa i Samorządu
• Subjects: tax system; property tax; cadastral tax
• Online Access: http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2015.002

A cadastre is a based on a cadastral map official register of land, property and other utilities that constitute subjects of taxation as well as the source of information on cadastral objects. As indicated in the reference books, it constitutes an institution of law, which in the social perception is seen as providing legal order in the scope of establishing the range of laws, of the sense of security resulting from the fact of the entering of the subjects of taxation and the possibility to exert one’s rights under the registration proceedings. However, the current shape of the register does not meet social expectations. The suggested reform of the taxation of property in Poland (cadastre) meets numerous obstacles such as a formal and legal, political, financial or social barrier.