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Personal Income Tax Data/Tax Deductions for Housing Investment.

Information on taxes paid by filer type and income category may be ordered from local tax

offices.  The data are aggregated by tax region. Tax regions are not necessarily

contiguous with municipal boundaries; for instance, Szczecin has three regions but they

also include some surrounding villages and towns. Information on tax deductions for

housing investment may also be ordered.

The Ministry of Finance synthesized and published information on tax deductions

for land purchase, new construction, and renovation for years 1994, 1995 and the first half

of 1996. More recent information may now be available.

Comment

: This is useful information in itself for income and housing investment

assessments.  Analysis of this data and correlations within it may suggest possible

determinants for housing and mortgage credit demand.

4.0

HOUSING RESEARCH INSTITUTE DATA AND STUDIES

4.1

Housing Information: Monitoring Results by Institute of Housing

The Housing Institute monitors the activities of the housing sector with a focus on

the implementation of housing reform legislation. The bi annual monitoring project consists

of review of the statistical data and survey research of 123 gminas of varied sizes:

100,000  persons;  25,000 to 100,000 persons; and less than 25,000.

This detailed information supplements broader statistical information with

background on housing development costs, operating costs, investments in building and

infrastructure, percent of municipal budgets spent on various housing and housing related

items, gmina rent levels, use of housing credits, rent arrears, and housing allowances.

4.2

Analyses by the Housing Research Institute

The Housing Institute conducts various housing sector analyses that provide

background information in various areas. Publications include: 

The Building Industry 1994

,

Housing Prognosis to the Year 2010, A Synthesis of Social and Economic Conditions

, and

A Profile of the Housing Sector in Poland

.

5.0

LOCAL DATA COLLECTION AND SURVEYS

5.1

Local Government Housing Preference and Demand Surveys

The selection and use of housing information systems and indicators to assess local

conditions, determine local strategies, and monitor progress has been evolving over the

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