Warianty tytułu
The Problem of Depreciation and the Renovation Needs of Urban Housing Resources
Języki publikacji
Abstrakty
Mając na uwadze potrzeby remontowe, zasoby mieszkaniowe powinny być objęte amortyzacją. W artykule autorka wykazuje, że potrzeby remontowe są ogromne i istnieje konieczność wprowadzenia amortyzacji jako elementu obligatoryjnego w czynszu.
In this article, the author looks at the renovation requirements of existing housing resources. A special place in these resources is occupied by historic buildings and monuments which possess great value from the point of view of their historical legacy and which require a great deal of high-cost renovation and revalorisation work. The research carried out by the author led her to suggest that tax relief against depreciation should be made mandatory, in the first place in the case of restored historic buildings. Such mandatory relief, which would have to be taken into account when determining unit rent rate, should be a source of financing for the renovation and revalorisation of residential housing resources. (original abstract)
Rocznik
Numer
Strony
55--61
Opis fizyczny
Twórcy
Bibliografia
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
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