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Abstract

Costs of Spatial Disorder for the Real Estate Market. The article discusses the problem of costs which the spatial disorder in Poland causes in the real estate market. It also draws attention to the likely future consequences of the current lack of spatial order for the domestic real estate market. The impact of spatial chaos on the functioning of this market was considered in terms of economic, social and environmental costs. In the empirical part of the paper, analyzing land turnover in the PoznaƄ agglomeration, the characteristics of the undeveloped real estate market in metropolitan areas in Poland were presented. At the same time, the negative effects of land trading in the situation of a flawed spatial planning system were emphasized. In addition, particular attention was paid to the common practice in Poland of excluding only part of the investment plots from agricultural use. At the same time, the urgent need to create the mechanisms of the actual protection of agricultural land within the agglomeration is emphasized.
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Abstract

In this article, the classification of underground space types is analyzed. It is established that there are objects that are taxed in the tax code of Ukraine and there are those that are not taxed. The results of the research are justified by the lack of mechanisms and technical solutions of three-dimensional objects of commercial space taxation, which have been intensively developing in Ukraine. The ways of solving legal conflicts regarding registration and taxation of real estate objects are suggested. Based on the study of the legislative base and normative legal documents in the sphere of land relations, a classifier of three-dimensional space objects, which today are fully or partially used for commercial purposes in various types of economic activity has been proposed. The analysis of the regulatory and legal framework regarding the taxation of underground space facilities has been carried out. Objects for which the taxation of land is charged and those objects for which there is no charge for the use of underground space have been identified. A methodology for the justified calculation of a decreasing percentage ratio for calculating a normative monetary evaluation (NME) is developed for the cases where the object of an underground commercial space is located at a distance from the center in one of the proposed zones.
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