[Almy R., 2001, A Survey of Property Tax. Systems in Europe, p.125, http://www.agjd.com/EuropeanPropertyTaxSystems.pdf.]Search in Google Scholar
[Barańska A., 2013, Real Estate Mass Appraisal in Selected Countries – Functioning Systems and Proposed Solutions, Real Estate Management and Valuation, Volume 21, Issue 3, Pages 35–42, ISSN (Online) 1733-2478, DOI: 10.2478/remav-2013-0024.10.2478/remav-2013-0024]Search in Google Scholar
[Bird R. M., Slack E., 2002, Land and Property Taxationhttp://www1.worldbank.org/publicsector/decentralization/June2003Seminar/LandPropertyTaxation.pdf]Search in Google Scholar
[Burns T., Darlymple K., 2008, Conceptual Framework for Governance in Land Administration, International Federation of Surveyors, August 2008, Paper has been prepared for and presented at the FIG Working Week in Stockholm, Sweden 14-19 June 2008.]Search in Google Scholar
[Constitution of the Republic of Poland of 2 April 1997, Journal of Laws, 1997, No. 78, item 483.]Search in Google Scholar
[Dale P.F., McLaughlin J.D., 1999, Land Administration, Oxford University Press, pp. 169, ISBN: 0198233906.10.1093/oso/9780198233909.003.0008]Search in Google Scholar
[Flis P., 2015, Podatki od nieruchomości a praktyka podatkowa gmin w Polsce, p. 230, Oficyna wydawnicza SGH, ISBN 978-83-8030-029-3 [Property taxes and tax practice of municipalities in Poland].]Search in Google Scholar
[Głuszak M., Marona B., 2015, Podatek katastralny. Ekonomiczne uwarunkowania reformy opodatkowania nieruchomości (Cadastral tax. Economic Conditions of the Reform of Property Taxation) (in Polish), Poltex pp. 256.]Search in Google Scholar
[Grover R., Törhönen M.P., Munro-Faure P., Anand A., 2015, Property Valuation and Taxation for Fiscal Sustainability and Improved Local Governance: Case Studies from the ECA Region, In: Land Tenure Journal, ed. FAO and The World Bank, pp. 7-28, ISSN 2079-715X.]Search in Google Scholar
[Hunker K., Quintero J., Ginn V., 2015, The Freedom to Own Property. Reforming Texas Local Property Tax, Texas Public Policy Foundation, pp. 12.]Search in Google Scholar
[Informacja o wynikach kontroli Prawidłowości i skuteczność realizacji przez jednostki samorządu terytorialnego podatków lokalnych oraz dochodów majątku (Information on the Results of the Audit Regularity and Effectiveness of the Implementation by Local Government Units and Local Tax Income Assets) (in Polish) (KAP-4101-004-00/2014 nr ewid. 206/2014/P/14/005/KAP). Najwyższa Izba Kontroli, Departament Administracji Publicznej (file:///C:/Users/Elżbieta%20Zysk/Downloads/Raport%20NIK%20podatkilokalne%20Copy.pdf).]Search in Google Scholar
[Institute on Taxation and Economic Policy, 2011, Policy Brief – How Property Taxes Work, pp. 2.]Search in Google Scholar
[Kokot S., 2009, System opodatkowania nieruchomości w Polsce jako element gospodarki nieruchomościami gminy-specyfika istotnych problemów (Problems of Taxation of Real-Estate in Context of the Communal Real-Estate Economy) (in Polish), Acta Sci. Pol. Administratio Locorum, No. 8 (1),]Search in Google Scholar
[Ross J. M., 2014, A Primer on State and Local Tax Policy: Trade-Offs among Tax Instruments, Mercatus Research, George Mason University, p.39.]Search in Google Scholar
[Sadowska-Spychała J., 2013, Rola samorządu gminnego w rozwoju przedsiębiorczości wiejskiej (The Role of Local Government in the Development of Rural Entrepreneurship) (in Polish), Zeszyty Naukowe Polityki Poznańskiej, Nr 61, Organizacja i Zarządzanie.]Search in Google Scholar
[ŠUBIC KOVAČ M., 2015, New Real Estate Taxes in Slovenia, in: Hepperle, Ervin (ed.) Challenges for Governance Structures in Urban and Regional Development: Zűrich: VDF Fochschulverlag AG an der ETH, pp. 177-194.]Search in Google Scholar
[Taxation trends in the European Union Data for the EU Member States, Iceland and Norway, Edition 2014, http://ec.europa.eu/eurostat/documents/3217494/5786841/KS-DU-14-001-EN.PDF/7bec4a16-f111-4386-a4b4-8f1087be1063?version=1.0.]Search in Google Scholar
[The Tax Code of the Republic of Belarus -The Special Part, Law No. 71-3 of December 29, 2009.]Search in Google Scholar
[Trojanek M., 2015, Gospodarowanie nieruchomościami w gminach w aspekcie ich dochodowości (Management of real estate in the municipalities in terms of their profitability) (in Polish), Uniwersytet Ekonomiczny w Poznaniu, p. 218,]Search in Google Scholar
[The Act of Tax Ordinance (Ustawa Ordynacja podatkowa), Journal of Laws, 1997, No 137, item. 926.]Search in Google Scholar
[The Act of 21 August 1997 About the Real Estate Management [Ustawa z dnia 21 sierpnia 1997 r. o gospodarce nieruchomościami], Journal of Laws, 2004, No. 206, item. 2109.]Search in Google Scholar
[The Act of 23 April 1964 - Civil Code (Ustawa z dnia 23 kwietnia 1964 r. - Kodeks cywilny), Journal of Laws 16/64, item.93 with amendments.]Search in Google Scholar
[The Act of 12 January 1991 on local taxes and fees (Ustawa o podatkach i opłatach lokalnych), Journal of Laws, 2015, No. 528, 699, 774, 1045, 1283, 1777, 1890.]Search in Google Scholar
[The Act of 30 October 2002 Forest Tax (Ustawa o podatku leśnym), Journal of Laws, 2015, item 1045.]Search in Google Scholar
[The Act of 15 November 1984 Agricultural Tax (Ustawa o podatku rolnym), Journal of Laws, 2015, item. 1045.]Search in Google Scholar
[The Act of Communal Council (Ustawa o samorządzie gminnym), Journal of Laws, 2001, No. 142, item. 1591.]Search in Google Scholar
[Walacik M., 2015. Property taxation in Poland. In: Land Tenure Journal. Ed. FAO and The World Bank. pp. 101-118. ISSN 2079-715X]Search in Google Scholar
[Youngman J., Reschowsky A., 2007. The strengths of the property tax. The Boston Globe]Search in Google Scholar