De Lege Ferenda Considerations About Subject of Taxation of Property Tax in Poland

Hubert Kostecki, Szymon Serek

Abstract


The article describes regulations in the subject of property tax in Poland. It analyzes specifically definition issues connected with grounds, buildings and their parts, structures and their parts related to business activity. It describes the role of land register in setting the tax base. The article also mentions the judicature in this area.

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DOI: http://dx.doi.org/10.17951/szn.2015.18.27.71
Date of publication: 2015-10-23 12:35:18
Date of submission: 2015-10-23 11:47:34


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Copyright (c) 2015 Hubert Kostecki

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This work is licensed under a Creative Commons Attribution 4.0 International License.