TY - JOUR N2 - 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. L1 - http://www.czasopisma.pan.pl/Content/109717/PDF-MASTER/12%20Paluch-Dybek.pdf L2 - http://www.czasopisma.pan.pl/Content/109717 PY - 2018 EP - 150 KW - Ad valorem tax KW - cadastral system KW - development KW - endogenous KW - property tax A1 - Paluch-Dybek, Agnieszka PB - Polska Akademia Nauk Komitet Przestrzennego Zagospodarowania Kraju VL - tom 184 Rozwój lokalny i regionalny. Teorie i zastosowania DA - 2018.11.07 T1 - Cadastral System a Determinant of the Municipalities Endogenous Development SP - 141 UR - http://www.czasopisma.pan.pl/dlibra/publication/edition/109717 T2 - Studia KPZK ER -