Wrocław, Poland

Taxation of Real Estate Ownership and Transactions

Opodatkowanie posiadania i obrotu nieruchomościami

Table of contents

⇑Taxation of Real Estate Ownership and Transactions at UWr

Language: Polish Studies in Polish
Subject area: economy and administration
University website: uni.wroc.pl/en/

⇑Definitions and quotes

Real Estate
Real estate is "property consisting of land and the buildings on it, along with its natural resources such as crops, minerals or water; immovable property of this nature; an interest vested in this (also) an item of real property, (more generally) buildings or housing in general. Also: the business of real estate; the profession of buying, selling, or renting land, buildings, or housing." It is a legal term used in jurisdictions whose legal system is derived from English common law, such as India, the United Kingdom, United States, Canada, Pakistan, Australia, and New Zealand.
Taxation
Every good citizen … should be willing to devote a brief time during some one day in the year, when necessary, to the making up of a listing of his income for taxes … to contribute to his Government, not the scriptural tithe, but a small percentage of his net profits.
Cordell Hull, remarks in the House, April 26, 1913, Congressional Record, vol. 50, p. 505.
Taxation
Theft consists of taking a man’s property against his will, regardless of the beneficiary. If the individual has an inalienable right to his own life, liberty and property, then morally his life and property are his to do with as he pleases.
David K. Walter, as quoted in Facets of Liberty: A Libertarian Primer, edited L.K. Samuels, Freeland Press (2009), from chapter 9, “Taxation is Theft”, p. 92.
Taxation
Taxes are the chief business of a conqueror of the world.
George Bernard Shaw, Caesar, in Caesar and Cleopatra, act 2 (1901).
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