OPEN Repository

Welcome to OPEN - the Repository of Open Scientific Publications, run by the Interdisciplinary Centre for Mathematical and Computational Modelling, University of Warsaw, previously operating as the CeON Repository. The Repository enables Polish researchers from all fields to openly share their articles, books, conference materials, reports, doctoral theses, and other scientific texts.

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22799 archived items

Recent Submissions

Ulgi podatkowe na polskim rynku nieruchomości. Ocena funkcjonowania
(Biuro Analiz Sejmowych, 2023-12) Łożykowski, Aleksander; Sarnowski, Jan; Zając, Konrad; Szkoła Główna Handlowa w Warszawie; Uniwersytet Wrocławski
The paper discusses the issue of selected tax law institutions that constitute a form of tax credits and other tax incentives relating directly to the immovable property market in a broad sense, which have been implemented into the Polish legal system in recent years. The article includes an analysis of the legal aspects of the functioning of the relevant regulations, the statutory objectives of their introduction, as well as possible disputed issues revealed in the course of their application raised in judicial practice. The authors attempt to answer the research question whether the tax reliefs used in Poland adequately fulfil the tasks set for them by the legislator and how they influence the real estate market in Poland.
Podatkowe uwarunkowania najmu budynków i lokali mieszkalnych w działalności gospodarczej polskich przedsiębiorców od 2023 r.
(Biuro Analiz Sejmowych, 2023-12) Szlęzak-Matusewicz, Joanna; Szkoła Główna Handlowa w Warszawie
The amendment to the income tax laws, introduced in 2022 in Poland, made it impossible for entrepreneurs, among other things, to include depreciation deductions on residential property in their tax-deductible costs. The aim of the article is to analyse the provisions introducing the above limitation, i.e., Article 22c point 2 of the Personal Income Tax Act and Article 16 point 2a of the Corporate Income Tax Act, and their consequences for entrepreneurs. The author also discusses the constitutionality of the provisions and the possibility of tax optimization consisting in avoiding the negative consequences of their application. The considerations are mainly based on the analysis of the Polish legal acts, as well as the case law of tax authorities and administrative courts.
Diagnoza i ocena wybranych kierunków zmian opodatkowania nieruchomości mieszkaniowych w Polsce
(Biuro Analiz Sejmowych, 2023-12) Felis, Paweł; Bernardelli, Michał; Bem, Agnieszka; Makowska, Anita; Kowalska, Milena; Otczyk, Grzegorz; Szkoła Główna Handlowa w Warszawie; Uniwersytet Ekonomiczny we Wrocławiu; Ministerstwo Finansów
The property tax system in Poland has not been significantly reformed over the last 30 years. The article presents arguments for and against introducing selected solutions in Poland (such as value property tax, vacant property tax, tax on subsequent properties and taxation of housing funds). It aims to explain the influence of each solution on the real estate market and to indicate budgetary consequences for local government units.
Bezpieczny kredyt 2% oraz konto mieszkaniowe jako nowe instrumenty polityki mieszkaniowej w Polsce
(Biuro Analiz Sejmowych, 2023-12) Szelągowska, Anna; Szkoła Główna Handlowa w Warszawie
The article provides an overview of the First Home Programme which entered into force in Poland on 1 July 2023. This programme consists of two main new housing policy instruments. The first one is the 2% Safe Mortgage, i.e., a system of subsidies for a loan for the purchase of one’s first flat or house. The 2% Safe Mortgage is a standard mortgage provided by commercial banks. However, the difference is a subsidy from the state for the first 120 instalments of the mortgage (10 years). The second instrument is the Home Savings Account – an opportunity to save meant for people from the age of 13 to 45 who are planning to buy their first flat or house, with a bonus from the state. Taking into consideration the implementation of these instruments, the following research question is verified: if and how the 2% Safe Mortgage and Home Savings Account stimulate the Polish housing real estate market and banking sector. As the analysis shows that both these instruments have divergent effects, the final section discusses recommendations for a contemporary Polish housing policy
Prywatny rynek najmu mieszkań w Polsce – perspektywy i wyzwania
(Biuro Analiz Sejmowych, 2023-12) Piętka, Anna; Szkoła Główna Handlowa w Warszawie
The article provides an overview of the residential private rental market in Poland taking into consideration the context in which it operates. The aim is to present prospects for its long-term development and to compare the regulations regarding investment demand on the residential real estate market to those existing in the European Union and the United Kingdom. The analysis confirmed that the role of the private rental market in Poland may become more significant, especially in big cities. This may create issues related to the financialisation of the rental market. Still, from a short-term perspective, there are no premises to limit the investment demand. A long-term solution to the potential negative effects that may occur (decreasing affordability of ownership and rental market, gentrification) is to increase the efficiency of the housing system as a whole.