@ARTICLE{Paluch-Dybek_Agnieszka_Cadastral_2018, author={Paluch-Dybek, Agnieszka}, volume={tom 184 Rozwój lokalny i regionalny. Teorie i zastosowania}, journal={Studia KPZK}, pages={141-150}, howpublished={online}, year={2018}, publisher={Polska Akademia Nauk Komitet Przestrzennego Zagospodarowania Kraju}, abstract={The article is a review of the current theoretical achievements in the context of the discussion on the shape and validity of the property tax reform in Poland, indicated in the endogenous development of municipalities. The conclusions contained in the article are an attempt to join in a scientifi c discussion on the subject of property taxation. They constitute a proposal of formulated recommendations necessary from the point of view of legitimacy of collecting property taxes and the implementation of the new system of ad valorem tax.}, type={Artykuły / Articles}, title={Cadastral System a Determinant of the Municipalities Endogenous Development}, URL={http://www.journals.pan.pl/Content/109717/PDF-MASTER/12%20Paluch-Dybek.pdf}, keywords={Ad valorem tax, cadastral system, development, endogenous, property tax}, }