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Title: PROPERTY INVESTMENT AND PROPERTY TAXES ? INVESTIGATION OF INFLUENCE ON THE INFLUENCE ON THE RETURN RATE
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PROPERTY INVESTMENT AND PROPERTY TAXES ? INVESTIGATION OF INFLUENCE ON THE INFLUENCE ON THE RETURN RATE
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1314-2704
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English
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18
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2.2
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Property investment is predominately determined by the characteristic features of the good. The specifics of the real estate is shaped by a group of physical, economic and institutional-legal characteristics. The most important from the point of view of the investor involve: stability in place, durability, diversity, deficit, location, protection against inflation, loan security, capital protection, reduction of current expenditure, consumption. Because of the features mentioned above real estate is considered a very attractive goal for the tax office. In contrast to income, immovable property cannot be hidden. The state scrupulously uses the ease of imposing taxes and property charges. If one trace the fate of one apartment bought from a developer and later re-sold on the secondary market, it will turn out that the number of tax and other charges is surprisingly high. The aim of the paper was to investigate the number of taxes emerging in property sales in Polish legal system and compare them with other countries. Moreover the author tried to estimate the influence of the charges on the return rate of property investment.
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conference
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18th International Multidisciplinary Scientific GeoConference SGEM 2018
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18th International Multidisciplinary Scientific GeoConference SGEM 2018, 02-08 July, 2018
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Proceedings Paper
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STEF92 Technology
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International Multidisciplinary Scientific GeoConference-SGEM
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Bulgarian Acad Sci; Acad Sci Czech Republ; Latvian Acad Sci; Polish Acad Sci; Russian Acad Sci; Serbian Acad Sci & Arts; Slovak Acad Sci; Natl Acad Sci Ukraine; Natl Acad Sci Armenia; Sci Council Japan; World Acad Sci; European Acad Sci, Arts & Letters; Ac
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939-946
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02-08 July, 2018
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website
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cdrom
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720
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property tax; property charges; property investment; return rate
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